Must all federal liens be filed in the county where the real property is located?

The assertion that some federal liens must be filed with the Secretary of State is correct because federal tax liens, for instance, can be recorded in two different places depending on the context and the type of lien. While federal liens related to real estate, such as those for unpaid federal taxes, are typically filed at the county level where the property is located, other federal liens—especially those related to business entities or certain types of organizations—are registered with the Secretary of State.

In Texas, specific requirements exist for how and where these liens must be filed, particularly when they involve different jurisdictions or types of entities. It's important to recognize that not all federal liens apply uniformly to real property and the specifics can vary based on the nature of the debt or the type of lien being enforced. Therefore, acknowledging that some federal liens require filing with the Secretary of State rather than at the county level accurately captures the nuances in how federal liens operate in conjunction with state laws.