(a) Manually filed tax liens shall be filed with the Department using the form set forth on the Department's website. No other form will be accepted for the manual filing of tax liens. The form must be properly completed.
(b) Electronically filed tax liens and tax lien releases shall be filed with the Department using the required format as provided in the Tax Lien File Layout set forth on the Department's website. No other format will be accepted for electronic filing of tax liens.
(c) When releasing a tax lien recorded with the Department via a tax certificate or tax paid receipt, the documentation must demonstrate the tax lien field has been satisfied for the correct home.
(d) For tax liens recorded after June 18, 2005, but prior to the rules that were effective on January 29, 2006, those tax liens relating to tax years prior to 2001 were disregarded and will not be treated as having been recorded.
(e) A tax collector may file as a central tax collector under a single taxing entity ID number, in which case the liens recorded or released under that taxing entity ID number will extend to all liens created for tax obligations to the taxing entity for which the filer collects. In order, however, to file as a central collector, the filer must complete and provide to the Department the form set forth on the Department's website. A single filing for multiple taxing entities must reflect the aggregate amount of the tax liabilities to which the filing relates.

Source Note: The provisions of this §80.93 adopted to be effective March 25, 2012, 37 TexReg 1307; amended to be effective November 23, 2014, 39 TexReg 8386