Release documents produce when certain criteria has been met. Full payment is required prior to issuing a full release of tax lien, abstract of assessment or abstract of judgment. On a case by case basis, partial releases may be issued. Partial releases include homestead releases i.e. the employer is either selling their homestead, refinancing their homestead or attempting to qualify for a home equity loan. After the following information is provided (a) the title company requires a partial release as a condition to issue title insurance, (b) the employer has a contract to sell, a pending loan or refinance and (c) the property has been the employer's homestead continuously since the filing of our lien, plus $100.00 in the form of a cashiers check, a partial release of homestead will be issued. Partial release may also be issued for a particular tract of property when TWC is provided a closing statement that reflects that our debtor employer is receiving no proceeds from the sale of the property.

Releases produce in the daily tax run via the following jobs:

• Releases of Notices of State Tax Liens, Releases of Abstracts of Assessment and Releases of Abstracts of Judgment based on tax lien, assessment and judgment dates after June 1, 1996. A Cover Sheet to the master record styling is included in this job.
  
  
• Releases of Notices of State Tax Liens, Releases of Abstracts of Assessment and Releases of Abstracts of Judgment based on tax lien, assessment, and judgment dates prior to June 1, 1996. A Cover Sheet to the master record styling is included in this job.
  
  
• Release Edit Listing—Provides for accounts that attempted to release. The edit listed is reviewed to determine if a release is in order.

Two copies of each release document are produced.

Releases produce automatically based on a prior 35-day transaction date or may be keyed for next day production via the release request screen. Routinely releases are keyed for next day production if full payment on an account was made via cash, cashiers check, official check or U.S. Postal Money Order or when an employer has provided proof that payment of a personal or company check (canceled check) has cleared their bank.

A release of a Tax Lien, Judgement, or Assessment paid by credit card takes approximately 180 business days to process.

Note: The Tax System does not automatically produce releases of liens on accounts that have the debt cleared by some means other than full payment, such as the processing of an adjustment report. These paid-out accounts are identified by an annual "sweep" of the Employer Master File, and if they qualify, the releases are produced at that time.  This process is the responsibility of the Unit Supervisor and it insures that all paid liens are released as required by law.

Accounts are reviewed to determine if the release is appropriate.

Prior to mailing releases to employers or other interested parties (title companies etc.) the employer master files are reviewed.

Releases of Notice of State Tax Liens, Abstracts of Assessment/Judgment may produce automatically if there is a correct delinquency name/address marked. These same releases may be void of recording information; therefore a review of the release instrument is made to determine if "fill ins" are required. All FIPS 579 (out of state) releases require completion in regard to the county/parish and state. In the cases where complete information is not on the automatic generated release, manually typed releases with all the necessary information are produced, or recording information is keyed via recording information and duplicate release is requested.

If an assessment is post conversion and the amount of the assessment/judgment is paid, the system will attempt to automatically release these instruments. As judgments/assessments cover specific quarters, when these quarters are paid technically the abstract of judgment/assessment could be released. Our procedure is currently not to forward release of these instruments until the account is paid in full and eligible for all releases. To reinstate assessments, use the notice of assessment record screen to change the corresponding identification number and change the "R" to "I" and erase the release date, then press enter.

When accounts fail to release, the account numbers are reflected on an edit list. The edit list routinely contains the following:

• Tax Lien
  
  If no addresses were marked on the Delinquency Names/Addresses screen as used for tax lien, a copy of the tax lien is obtained. Either an address IID is marked or a new IID is created and a release is then requested.
  
  If the account has a new delinquency, the tax lien automatically reinstates, since a release is not appropriate.
  
  If the account has a report due, the tax lien automatically reinstates, since a release is not appropriate.
  
  
• Abstract of Assessment
  
  "Release not produced; recording information not complete." Recording information will be keyed and the Abstract of Assessment Release will be manually requested.
  
  
• Abstract of Judgment
  
  "No addresses were marked for judgment." An appropriate name/address will be marked or created to match the Abstract of Judgment and a request for release will be manually requested.
  
  "Release not produced; recording information not complete." Recording information will be keyed and the Abstract of Judgment Release will be manually requested.

If a release of tax lien produces but the release is not in order, reinstate the tax lien. The next day the tax lien will reflect "reinstated" instead of "released". This situation may arise if a related account is located or if the reviews determined additional amounts are due thereby making the release inappropriate.

Duplicate releases are ordered when an employer or other interested party makes a request. A comment is placed that the duplicate was mailed and the address as to where it was mailed.

If the recording information is not on the master file, a recorded copy of the tax lien is in the Status Folder or in the judgment packet. Order the folder from Records Management Center or documents from the transaction log. Update the delinquency names/addresses and the tax lien, judgment and assessment record screens prior to requesting the duplicate release.

A copy of all release documents is forwarded to Micro Imaging for posting to the Transaction Log.

This situation may occur if the Status Section has made an account established in error and RED - Tax Collections previously filed a tax lien on that account. If the "error" account was a result of duplicate accounts and if the remaining account is styled similar and has a debit balance, we will transfer to tax lien record to the existing account.

Step 1 Issue a tax lien on the liable account using the exact styling of the previous tax lien. Instruct the administrative assistant to return all copies of the tax liens and the Voucher. The examiner will destroy all copies of the tax liens and voucher.

Step 2 On the recording information screen , change the tax lien date to the date of the original date, use the same screen to update the recording information, if available.

Step 3 Delete the lien fee under the "error" account.

Step 4 Place comments under both accounts detailing the transfer as well as advising that releases will not be issued until the accounts are paid in full.

Step 5 Place related account flag so it will appear under both accounts.

Step 6 Place the tax lien instrument on the document log under both the error account and the liable account.

Step 7 At such time as the accounts are paid in full, release the tax lien under the error account.