Mr. R. L. Coffman

Administrator Opinion No. WW-1245 Texas Employment Commission Re: Whether recordation of lien Austin, Texas under section 14(f) Texas Unemployment Compensation Act, (Art. 5221b-12(f),V. C.S.) in "StateTax Liens" book provided for in Art, 1.07A of Title 122A constitutes adequate notice of such lien. Dear Mr. Coffman: You ask if

0 .therecordation of a Notice Lien provided in Subsection 12(f) ofof Article 5221b,V.C.S., in the 'StateTax Lien' book provided in Article 1.07A of Title 122-A (and in no other public records) constitutesadequate notice and protection of the State's interest createdby the lien." Our answer is "No". Article 1.07 as originally enacted in 19 Acts 1959, 56th Leg., 3rd C.S., (H.B.No. 11, Ch. 1, p. 187 and as amended in 1961 (Acts 57th Leg., Reg.Sess., Ch. 104, 201) states:

"(1) All taxes, fines, penalties and interest due. . .byvirtue of this Title,

. . .' (Underscoringadded.) The caption of the above Act of 1961 which amended Article 1.07 and which added as original enactmentsArticles 1.07A and 1.07B reads in part as follows:

"AnAct amending Title 122A, TaxationGeneral, Chapter 1, Article 1.07,Acts of the Fifty-sixth Legislature,Third Called Session, 1959,providing for recording of lien of all taxesprovided for in this Act. . *adding a new Article denominated 1.07A prividing themethodMr. R. L. Coffman, Page 2 OpinionNo. WW-1245

of recordation;adding a new Article denominated 1.07B providing for such lien to be a lien on real estate;. . . ." (Underscoring added.) The proviso portion of Section (1) of Article 1.07, as amended by thisAct of 1961, reads in part:

"Provided,however, before the taxes provided for in this law shallbecome a lien on real estate, notice thereofmust be filed. . .asprovided in Article 1.0 A of this Act. . .' (Underscoringadded.3 Article 1.07A reads in part: "Every county clerk shall. . .provide a suitablewell-bound book, to be called 'StateTax Liens,' upon which, on the filing of tax claimsunder the provisions of this Act,. . ." (Underscoringadded.) It is clear that themethzd of recordationprovided in Art. 1.07A refers only to the . . .lienof all taxes provided for in thisAct. . .". Articles 1.07, 1.07A and 1.07B are comprehendedwithin Title 122A, Taxation-General. The provisions of these articles under considerationare limited to the scope of this Title. They exclude any reference whatsoever to Art. 5221b-12(f),which is codifiedunder Title 83, Labor. We note also that Sec. 7 of House Bill No. 11 (Acts 1959, Ch. 1, supra) in Subsection (b) thereofwhich lists the statutes and acts in conflictwith said H. B. No. 11, and which it repeals, does not list or refer to any portion of Article 522113.
SUMMARY Article 1.07Ahas no reference to the recordation of notice of the lien provided for in Article 5221b-12(f). Recordation of Notice of the lien arising under Article 5221b-12(f) in the "StateTax Lien" book provided for in Article 1.07A of Title 122A does notMr. R. L. Coffman, Page 3 OpinionNo. WW-1245

constituteadequate notice and protection of the State's interest createdby that lien. Yours very truly, WILL WILSON Attorney General of Texas

Assistant WEA/cm APPROVED: OPINION COMMITTEE: Howard W. Mays, Chairman Gordon Cass David McAngus Ben Harrison John Reeves REVIEWED FOR THE ATTORNEY GENERAL By: Houghton Brownlee, Jr.