Texas Appeals Court Clarifies Scope of Property Tax Lien

A married couple are stuck with a tax lien on their property because the levy was imposed on nonexempt property, a Texas appeals court held.

• Vinh Huu Cao and Mai Hong Luu argued the lien was placed on their homestead, which is exempt under state law, but the lien was actually imposed on the parts of their property still subject to such levies, Chief Justice Scott A. Brister wrote for the court
• The state law that says how the levies are imposed explain that the levies are only put on nonexempt property, so an exempt homestead wasn’t targeted here, and ...