By Horn                                                H.B. No. 500
          Substitute the following for H.B. No. 500:
          By Horn                                            C.S.H.B. No. 500
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the transportation and the ad valorem taxation of
    1-3  certain manufactured homes.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Section 19(k), Texas Manufactured Housing
    1-6  Standards Act (Article 5221f, Vernon's Texas Civil Statutes), is
    1-7  amended to read as follows:
    1-8        (k)  The registration and recordation of a lien with the
    1-9  department is notice to all persons that the lien exists.  Liens
   1-10  recorded or registered with the department have priority, in the
   1-11  chronological order of recordation, over other liens or claims
   1-12  against the manufactured home, other than a tax lien established
   1-13  under Chapter 32, Tax Code.
   1-14        SECTION 2.  Subsection B, Article 6701-1/2, Revised Statutes,
   1-15  is amended by amending Subdivision (1) and adding Subdivision (3)
   1-16  to read as follows:
   1-17        B. (1)  The application for a permit and the permit shall be
   1-18  in the form as prescribed by the Texas <State> Department of
   1-19  <Highways and Public> Transportation; however, the permit must
   1-20  contain the complete identification or serial number or the
   1-21  Department of Housing and Urban Development label number or the
   1-22  state seal number of the manufactured home, the name of the owner
   1-23  of the home, the location from which the home is being moved, the
    2-1  location to which the home is being delivered, and the overall
    2-2  length, width, and height of the <manufactured> home and the towing
    2-3  vehicle in combination.  The overall combined length of the
    2-4  manufactured home and the towing vehicle shall include the length
    2-5  of the hitch or towing device.  The height shall be measured from
    2-6  the roadbed to the highest elevation of the manufactured home.  The
    2-7  width of the home or section shall include any roof or eave
    2-8  extension or overhang on either side.
    2-9              (3)  If the movement of a manufactured home under a
   2-10  permit issued by the Texas Department of Transportation begins or
   2-11  ends in a county in this state, not later than the 90th day after
   2-12  the date the department issues the permit, the department shall
   2-13  send a copy of the permit, or furnish the essential information in
   2-14  the permit, to the chief appraiser of the appraisal district for
   2-15  each county in which the movement begins and ends.
   2-16        SECTION 3.  Subsection D, Article 6701-1/2, Revised Statutes,
   2-17  is amended to read as follows:
   2-18        D.  A fee of Sixteen <Fifteen> Dollars ($16) <($15)> shall be
   2-19  collected by the Texas <State> Department of <Highways and Public>
   2-20  Transportation. One Dollar ($1) shall be deposited to the credit of
   2-21  the state highway fund and Fifteen Dollars ($15) shall be deposited
   2-22  in the Treasury of the State of Texas to the credit of the General
   2-23  Revenue Fund.  Sections 403.094(h) and 403.095, Government Code, do
   2-24  not apply to funds deposited into the State Highway Fund under this
   2-25  Subsection.  <On application said department shall issue permit
    3-1  books or packets containing twenty (20) individual permits provided
    3-2  that the aggregate fee of Fifteen Dollars ($15) per permit is
    3-3  received with such application.  The book type permit can be used
    3-4  for the movement of any manufactured home regardless of width,
    3-5  length, or height, and route approval can be secured by telephone
    3-6  from the issuing office along with any required validation number
    3-7  for the permit.  In lieu of the permit books or packets, said
    3-8  department may establish an escrow account for the payment of
    3-9  permit fees.>
   3-10        SECTION 4.  Section 32.015, Tax Code, is amended to read as
   3-11  follows:
   3-12        Sec. 32.015.  RECORDING TAX LIEN ON MANUFACTURED HOME.  (a)
   3-13  The collector for a taxing unit may file notice of the unit's tax
   3-14  lien on a manufactured home with the department <Texas Department
   3-15  of Licensing and Regulation> if the tax has not been paid by
   3-16  January 31 of the year following the year for which the tax is
   3-17  imposed <assessed>.  The notice must include:
   3-18              (1)  the name and address of the owner of the
   3-19  manufactured home; and
   3-20              (2)  the amount of tax owed, the tax year for which the
   3-21  tax was imposed, and the name of the taxing unit that imposed the
   3-22  tax; and
   3-23              (3)  the complete <correct> identification or serial
   3-24  number of the manufactured home or the Department of Housing and
   3-25  Urban Development label number of the state seal number.
    4-1        (b)  The collector may simultaneously file notice of tax
    4-2  liens of all the taxing units served by the collector.  However,
    4-3  notice of any lien for taxes for the prior calendar year must be
    4-4  filed with the department <Texas Department of Licensing and
    4-5  Regulation> prior to September 1 of the following year.  Any lien
    4-6  for which the notice is not filed by such date is extinguished and
    4-7  is not enforceable.
    4-8        (c)  If the identification or serial number or the Department
    4-9  of Housing and Urban Development label number or state seal number
   4-10  of the home on the tax lien notice matches that of a <the> title of
   4-11  record, the department <Texas Department of Licensing and
   4-12  Regulation> shall record the tax lien on the title records of the
   4-13  manufactured home. Simultaneously with the recording of a tax lien,
   4-14  the department <Texas Department of Licensing and Regulation> must
   4-15  mail a notice of the tax lien to any other lienholders of record.
   4-16        (d)  The department shall record the tax lien under
   4-17  Subsection (c) even if the person listed as the owner on the
   4-18  department's title records is not the person who owned the
   4-19  manufactured home on the date that the tax was imposed.  Recording
   4-20  of the tax lien does not invalidate a title document or a
   4-21  certificate of title for the manufactured home that was previously
   4-22  issued by the department.
   4-23        (e) <(d)>  For all manufactured homes sold, or to which
   4-24  ownership is transferred, after December 31, 1985, the recording of
   4-25  a tax lien under this section constitutes constructive notice of
    5-1  the existence of the tax lien to all purchasers of the manufactured
    5-2  home who purchase it after the date of recordation of the lien and
    5-3  before a tax certificate or paid tax receipt is filed pursuant to
    5-4  Subsection (g) <(e) of this section canceling the lien.>.
    5-5        (f)  When the ownership of a manufactured home is
    5-6  transferred, the subsequent owner or lienholder of the home is
    5-7  considered to have constructive notice of the ad valorem taxes
    5-8  imposed on the home for the current tax year or for the previous
    5-9  tax year if the time for filing notice of the tax lien under
   5-10  subsection (b) of this section has not expired; however, the tax
   5-11  liens are extinguished and unenforceable if not timely filed.
   5-12        (g) <(e)>  On payment of the taxes, penalties, and interest
   5-13  for a year for which a valid tax lien has been recorded ont the
   5-14  title records of the department <Texas Department of Licensing and
   5-15  Regulation>, the collector for the taxing unit shall issue a tax
   5-16  certificate showing no taxes due or a tax paid receipt for such
   5-17  year to the person making payment.  When the tax certificate
   5-18  showing not taxes due or tax paid receipt is filed with the
   5-19  department <Texas Department of Licensing and Regulation>, the tax
   5-20  lien is extinguished and canceled and shall be removed from the
   5-21  title records of the manufactured home.  The collector for a taxing
   5-22  unit shall not refuse to issue a tax paid receipt to the person
   5-23  offering to pay the taxes, penalties, and interest for a particular
   5-24  year or years even though taxes may also be due for another year or
   5-25  other years.
    6-1        (h) <(f)>  If a manufactured home for which a notice of tax
    6-2  lien is timely filed has no title recorded on the records of the
    6-3  department, the tax liens are not extinguished and are enforceable
    6-4  <The provisions of this section shall not apply to a taxing unit,
    6-5  or any lien filed by a taxing unit, which regulates manufactured
    6-6  housing for siting or zoning purposes in a manner which is
    6-7  different from such regulation of site-built housing>.
    6-8        (i) <(g)>  In this section, "department," "label," "seal,"
    6-9  and "manufactured home" have <has> the meanings <meaning> assigned
   6-10  by <Subsection (s),> Section 3, Texas Manufactured Housing
   6-11  Standards Act (Article 5221f, Vernon's Texas Civil Statutes);
   6-12  however, the term "manufactured home" does not include a <apply to
   6-13  any> manufactured home that <which> has been attached to real
   6-14  property <estate> and for which the document of title has been
   6-15  canceled under <pursuant to Subsection (g) of> Section 19(g) of
   6-16  that Act <said Act>.
   6-17        SECTION 5.  Section 32.03(b), Tax Code, is amended to read as
   6-18  follows:
   6-19        (b)  A bona fide purchaser for value or the holder of a lien
   6-20  recorded on the manufactured home document of title is not required
   6-21  to pay any taxes, penalties, or interest except for those years for
   6-22  which a valid tax lien has been duly filed and recorded under
   6-23  <pursuant to the provisions of> Section 32.015 of this code and for
   6-24  those years for which the owner of the manufactured home has
   6-25  constructive notice of the taxes under Section 32.015(f) of this
    7-1  code.  In this section, <A> "manufactured home" has the meaning
    7-2  assigned by <set forth in> Section 32.015(j) <32.015(g)> of this
    7-3  code.
    7-4        SECTION 6.  Chapter 21, Tax Code, is amended by repealing the
    7-5  heading to Subchapter A and repealing Subchapter B.
    7-6        SECTION 7.  Section 8, Article 5221f, Revised Statutes, is
    7-7  amended by adding a new subsection (i) to read as follows:
    7-8        (i)  A tax collector is not required to comply with the
    7-9  provisions of this section, or any other provisions of this article
   7-10  relating to the sale of a used manufactured home, for the sale of a
   7-11  manufactured home for the collection of delinquent taxes.  If a
   7-12  manufactured home has no serial number, no seal, and no label, the
   7-13  tax collector may apply to the department for a seal and pay the
   7-14  fee and may recover the fee as a part of the cost of the sale of
   7-15  the manufactured home.  The seal issued to a tax collector is for
   7-16  identification purposes only and shall not be deemed to imply that
   7-17  the manufactured home is habitable nor that the purchaser at a tax
   7-18  sale can obtain a document of title from the department without an
   7-19  inspection for habitability.
   7-20        SECTION 8.  (a)  This Act takes effect September 1, 1995.
   7-21        (b)  The repeal of Section 21.24, Tax Code, by this Act
   7-22  applies only to an offense committed on or after that date.  An
   7-23  offense committed before the effective date of this Act is covered
   7-24  by the law in effect when the offense was committed, and the former
   7-25  law is continued in effect for that purpose.  For purposes of this
    8-1  subsection, an offense was committed before the effective date of
    8-2  this Act if any element of the offense occurred before that date.
    8-3        SECTION 9.  The importance of this legislation and the
    8-4  crowded condition of the calendars in both houses create an
    8-5  emergency and an imperative public necessity that the
    8-6  constitutional rule requiring bills to be read on three several
    8-7  days in each house, be suspended, and this rule is hereby
    8-8  suspended.