Section 51.008 - Certain Liens on Real Property(a) A lien on real property created under this code or another law of this state in favor of a governmental entity must be recorded as provided by Chapters 11 and 12 in the real property records of the county in which the property or a portion of the property is located unless:(1) the lien is imposed as a result of failure to pay:(B) a penalty or interest owed in connection with those taxes; or(2) the law establishing the lien expressly states that recording the lien is not required.(b) Any notice of the lien required by law must contain a legal description of the property.(c) This section does not apply to: (1) a lien created under Section 89.083, Natural Resources Code;(2) a state tax lien under Chapter 113, Tax Code; or(3) a lien established under Chapter 61 or 213, Labor Code.Added by Acts 2001, 77th Leg., ch. 827, Sec. 1, eff. 9/1/2001.