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Terms Used In Texas Tax Code 151.607

  • Lien: A claim against real or personal property in satisfaction of a debt.

The limitation period provided by § 111.202 of this code applies to a suit brought under this subchapter, except that the suit may be brought at any time within 3 years after a determination made under Subchapter J of this code becomes final or within 3 years after the last recording of a lien under this title.