Genesis Tax Loan Services, Inc. v. Kothmann

Section 32.06 of the Texas Tax Code provides that a tax lien on real property, which takes priority over many other liens, may be transferred, under specified conditions, to a person who pays the taxes with the owner’s permission. 1 The principal issue before us is whether those conditions were met in this case. The court of appeals held that the statute does not permit a verified photocopy of the lien transfer to be recorded when the original has been lost. 2 We disagree and hold that the statutory conditions were met. We reverse the judgment of the court of appeals and remand to the trial…