Blair v. State

POPE, Justice.

Two questions are presented by this appeal, whether a judgment by the 200th District Court of Travis County that the Hop-son estate owed the State of Texas for unpaid taxes was wholly void and subject to collateral attack in the county court and whether the State lost its lien claim by failing to certify the judgment to the Collin County Court in thirty days. The court of appeals reversed the judgment of the county court which denied the State’s claim. 629 S.W.2d 148 (Tex.App.). We affirm the judgment of the court of appeals.

B.J. Hopson died in January 1975. After the Collin…