1. (a) A lien on real property created under this code or another law of this state in favor of a governmental entity must be recorded as provided by Chapters 11 and 12 in the real property records of the county in which the property or a portion of the property is located unless:

   1. (1) the lien is imposed as a result of failure to pay:

      1. (A) ad valorem taxes; or
      2. (B) a penalty or interest owed in connection with those taxes; or
   2. (2) the law establishing the lien expressly states that recording the lien is not required.
2. (b) Any notice of the lien required by law must contain a legal description of the property.

3. (c) This section does not apply to:

   1. (1) a lien created under Section 89.083, Natural Resources Code;
   2. (2) a state tax lien under Chapter 113, Tax Code; or
   3. (3) a lien established under Chapter 61 or 213, Labor Code.

Added by Acts 2001, 77th Leg., ch. 827, Sec. 1, eff. Sept. 1, 2001.