I concur in the majority opinion. I write separately to note that for the $6,600 Trevino paid for the property, he received the tax debtor's interest in the property. See Tex. Tax Code Ann.  34.01(n) (Vernon Supp. 2004). That interest was subject to a lien, which unfortunately, Trevino failed to discover prior to the sheriff's sale. Ultimately, however, Trevino is presumed to have notice of this prior recorded lien. See Tex. Prop. Code Ann. 13.002(1) (Vernon 2004) (properly recorded instrument is notice to all persons of the existence of the instrument). Further, while Trevino may be correct in asserting that some entity -- either the governmental entities in this case or the federal credit union which foreclosed on its lien -- has been unjustly enriched, that claim in not properly before the court at this time.