Opinion ID: 6712
Heading Depth: 2
Heading Rank: 3

Heading: Tax Liability Under Texas Law

Text: 9 The question of when a tax obligation arises is determined by state law. In re Columbia Gas System, Inc., 146 B.R. 114, 116 (Bankr.D.Del.1992). Under section 32.07 of the Texas Tax Code, property taxes are the personal obligation of the person who owns or acquires the property on January 1 of the year for which the tax is imposed. [Such] person is not relieved of the obligation because he no longer owns the property. TEX.TAX CODE ANN. Sec. 32.07. Texas law also provides that [o]n January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed for the year on the property, whether or not the taxes are imposed in the year the lien attaches. The lien exists in favor of each taxing unit having power to tax the property. TEX.TAX CODE ANN. Sec. 32.01(a). Under Texas law, taxes for a particular year generally are not assessed against the taxpayer until approximately October 1 of that year. 5 See, e.g., Shaw v. Phillips Crane & Rigging, Inc., 636 S.W.2d 186, 188 (Tex.1982) (noting tax rolls are required to be filed no later than October 1).