Section 61.081 - Creation and Attachment of Lien(a) A final order of the commission against an employer indebted to the state for penalties or wages, unless timely appealed to a court, is a lien on all the property belonging to the employer.(b) The lien for an unpaid debt attaches at the time the order of the commission becomes final. Acts 1993, 73rd Leg., ch. 269, Sec. 1, eff. 9/1/1993.