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 "State Tax Liens" 

book provided for in Art, 

1.07A of Title 122A constitutes adequate notice of 

Dear Mr. Coffman: such lien. 

You ask if 

0 .the recordation of a Notice 

Lien provided in Subsection 12(f) of 

of 

Article 5221b, V.C.S., in the 'State Tax 

Lien' book provided in Article 1.07A of 

Title 122-A (and in no other public 

records) constitutes adequate notice 

and protection of the State's interest 

created by 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Article 1.07 as originally enacted in 19 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. . .by virtue of this Title, 

. . . ' (Underscoring added.) 

The caption of the above Act of 1961 which amended Article 

1.07 and which added as original enactments Articles 1.07A 

and 1.07B reads in part as follows: 

"An Act 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 taxes provided 

for in this Act. . * adding a new Article 

denominated 1.07A prividing the method 
Mr. R. L. Coffman, Page 2 Opinion No. 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 this Act of 1961, reads in part: 

"Provided, however, before the taxes 

provided for in this law shall become a 

lien on real estate, notice thereof must 

be filed. . .as provided in Article 1.0 A 

of this Act. . .' (Underscoring added. 3 

Article 1.07A reads in part: 

"Every county clerk shall. . .provide 

a suitable well-bound book, to be called 

'State Tax Liens,' upon which, on the filing 

of tax claims under the provisions of this 

Act,. . ." (Underscoring added.) 

It is clear that the methzd of recordation provided in 

Art. 1.07A refers only to the . . .lien of all taxes provided 

for in this Act. . .". Articles 1.07, 1.07A and 1.07B are 

comprehended within Title 122A, Taxation-General. The provisions of these articles under consideration are limited 

to the scope of this Title. They exclude any reference 

whatsoever to Art. 5221b-12(f), which is codified under Title 

83, Labor. 

We note also that Sec. 7 of House Bill No. 11 (Acts 1959, 

Ch. 1, supra) in Subsection (b) thereof which lists the statutes 

and acts in conflict with said H. B. No. 11, and which it 

repeals, does not list or refer to any portion of Article 522113. 

SUMMARY 

Article 1.07A has 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 "State Tax Lien" book provided for 

in Article 1.07A of Title 122A does not 
Mr. R. L. Coffman, Page 3 Opinion No. WW-1245 

constitute adequate notice and protection 

of the State's interest created by 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.