§ 38.027 LIEN OF TAX DUE AND UNPAID.
   A tax due and unpaid under this subchapter shall be a debt due the city. It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no such tax lien shall be enforceable against a purchaser (including lien creditor) for valuable consideration without notice, unless docketed in the office of the county court in the county wherein such property is located before a deed therefor to such purchaser is delivered for record to the Clerk of the county court of such county.
(Prior Code, § 711.27)