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House Bill 3613 |
House Author: Elkins |
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Effective: 9-1-13 |
Senate Sponsor: Lucio |
House Bill 3613 amends the Tax Code to extinguish a tax lien on a manufactured home and require its removal from the title records of the home when no suit to collect a personal property tax lien has been filed and the lien has been delinquent for more than four years.
House Bill 3613 amends the Occupations Code to require a tax collector, on request by any person, to file a release of a manufactured home tax lien perfected with the Texas Department of Housing and Community Affairs (TDHCA) if the four-year statute of limitations to file a suit for collection of delinquent personal property taxes has expired; authorizes the TDHCA to request confirmation that no tax suit has been timely filed on any manufactured home tax lien more than four years in delinquency; and requires the TDHCA to remove a reference to such a tax lien from a manufactured home's statement of ownership and location if the tax collector either provides such confirmation or fails to respond within 60 days after receipt of a second such request.