Statute Of Limitations

Statute Of Limitations

The limitation period for an abstract of judgment is 10 years from the date of the filing and indexing of the judgment unless the judgment becomes dormant. If the judgment becomes dormant within the 10 year period, the lien ceases. Texas Property Code Sec. 52.006. Judgments in favor of the US are good for 20 years. The limitations period for Federal Tax Liens is 10 years.

There is no limitation period for most state tax liens. They continue to be liens until they are paid. Texas Tax Code 113.105 However, as a practical matter, most are unenforceable after 3 years from the recording of the lien as the state cannot bring an action to enforce after that period. Texas Tax Code Sec. 111.202 and 113.105.

The limitation for real property taxes is 20 years from the time that the taxes became delinquent as long as no suit is then pending for collection.

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