Smith v. State ( 1968 )

ON MOTIONS FOR REHEARING

The State and appellees have filed motions for rehearing. As this cause is remanded, we feel that further instructions are appropriate.

We believe that a careful reading of Article 1.07 as amended in 1961 discloses that it does not remove or repeal the lien imposed by Article 21.04(2) on all property used by the owner or operator in a place of amusement. Before the lien can be enforced on real estate, notice must be filed in the county where the real estate is situated. (Article 1.07A). The lien becomes valid and effective “against any mortgagee, holder of a deed of trust, purchaser, pledgee, or judgment creditor” when the notice is filed and recorded. The amendment had no application to pending litigation. (Sec. 4 of 1961 Act).

We conclude that the legislature intended not to repeal or disturb the basic principle of imposing the lien for admissions taxes, but did intend to require the State to record the lien, if real estate should be affected, before the lien would apply to the specific interests named in the amendatory statute.

The motions for rehearing are overruled.

Motions overruled.