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.