1. (a) A tax lien on real property takes priority over a homestead interest in the property.
2. (b) Except as provided by Subsection (c) of this section, a tax lien provided by this chapter takes priority over the claim of any creditor of a person whose property is encumbered by the lien and over the claim of any holder of a lien on property encumbered by the tax lien, whether or not the debt or lien existed before attachment of the tax lien.

3. (c) A tax lien provided by this chapter is inferior to a claim:

   1. (1) for any survivor's allowance, funeral expenses, or expenses of the last illness of a decedent made against the estate of a decedent as provided by law;
   2. (2) under a recorded restrictive covenant running with the land, other than a restrictive covenant in favor of a property owners' association or homeowners' association recorded before January 1 of the year the tax lien arose; or
   3. (3) under a valid easement of record recorded before January 1 of the year the tax lien arose.

Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by Acts 1991, 72nd Leg., ch. 854, Sec. 1, eff. June 16, 1991;

Acts 1999, 76th Leg., ch. 1481, Sec. 13, eff. Sept. 1, 1999.