By Horn H.B. No. 500
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the filing of notices of ad valorem tax liens on
1-3 manufactured homes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1, Article 5221f, Section 19(k) is amended to
1-6 hereafter read as follows:
1-7 (k) The registration and recordation of a lien with the
1-8 department is notice to all persons that lien exists, Liens
1-9 recorded or registered with the department have priority, in the
1-10 chronological order of recordation, over the liens or claims
1-11 against the manufactured home. However, tax liens established
1-12 pursuant to Chapter 32 of the Texas Tax Code shall have the
1-13 priority ascribed therein not withstanding this subsection.
1-14 SECTION 2. Article 6701 1/2, Subsection B., Vernon's Texas
1-15 Civil Statutes is amended to hereafter read as follows:
1-16 B. (1) The application for a permit and the permit
1-17 shall be in the form as prescribed by the Texas State Department of
1-18 <Highways and Public> Transportation; however, the permit must
1-19 contain the overall length, width, and height of the manufactured
1-20 home and the towing vehicle in combination. The overall combined
1-21 length of the manufactured home and towing vehicle shall include
1-22 the length of the hitch or towing device. The height shall be
1-23 measured from the road bed to the highest elevation of the
2-1 manufactured home. The width of the home or section shall include
2-2 any roof or eave extension or overhang on either side. The permit
2-3 must also contain the serial number, Department of Housing and
2-4 Urban Development label number or state seal number, and the name
2-5 of the owner of the manufactured home.
2-6 (2) The permit shall contain the route for the
2-7 transportation of the manufactured home from the point of origin to
2-8 the point of destination. The route shall be the shortest distance
2-9 including divided and interstate systems, except where construction
2-10 is in progress or bridge or overpass width or height would create a
2-11 safety hazard.
2-12 (3) The Texas Department of Transportation shall
2-13 deliver a copy of the permit, or the essential information
2-14 contained therein, to the appraisal district of the Texas county of
2-15 origin and the appraisal district of the Texas county of
2-16 destination of the manufactured home being transported pursuant to
2-17 the permit. Such information shall be supplied to the appraisal
2-18 districts no less frequently than quarterly.
2-19 SECTION 3. Article 6701 1/2. Subsection D, Vernon's Texas
2-20 Civil Statute is amended to hereafter read as follows:
2-21 D. A fee of <Fifteen> Twenty-Five Dollars <($15)> ($25)
2-22 for each permit shall be collected by the Texas State Department of
2-23 <Highways and Public> Transportation and. Fifteen Dollars ($15) of
2-24 the fee shall be deposited in the Treasury of the State of Texas to
2-25 the credit of the General Revenue Fund. One Dollar ($1) of the fee
3-1 shall be deposited in the fund for maintenance of the state
3-2 highways to defray the costs of administering the permits. A total
3-3 of Nine Dollars ($9) of the fee shall be forwarded to the treasurer
3-4 or auditor of the Texas county of origin of the manufactured home
3-5 for utilization in the county's general revenue fund. The
3-6 Department of Transportation shall distribute such monies to the
3-7 counties at least annually. If the point of origin is not in
3-8 Texas, then Nine dollars ($9) of the fee shall not be collected. <On
3-9 application, said department shall issue permit books or packets
3-10 containing twenty (20) individual permits provided that the
3-11 aggregate fee of Fifteen Dollars ($15) per permit, is received with
3-12 such application. The book type permit can be used for the
3-13 movement of any manufactured home regardless of the width, length,
3-14 or height, and route approval can be secured by telephone from the
3-15 issuing office along with any required validation number for the
3-16 permit. In lieu of the permit books or packets, said department
3-17 may establish an escrow account for the payment of permit fees.>
3-18 SECTION 4. Texas Tax Code Sections 21.21, 21.22, 21.23,
3-19 21.24, and 21.25 are repealed.
3-20 SECTION 5. Texas Tax Code Section 32.015(b) is amended to
3-21 hereafter read as follows:
3-22 (b) The collector may simultaneously file notice of tax
3-23 liens of all taxing units served by collector. However, notice of
3-24 any lien for taxes for the prior calendar year must be filed with
3-25 the Texas Department of Licensing and Regulation prior to September
4-1 1st of the following year. <Any lien for which the notice is not
4-2 filed by such date is extinguished and not enforceable.> For any
4-3 manufactured home which is subject to a lien of record on a
4-4 document of title issued by the Texas Department of Licensing and
4-5 Regulation, either the lienholder or owner may submit a
4-6 manufactured home information report showing the name and address
4-7 of the owner of the manufactured home, the location of the home,
4-8 the name and address of the lienholder on the manufactured home,
4-9 and its correct state seal number, serial number or Department of
4-10 Housing and Urban Development label number (hereinafter referred to
4-11 as "manufactured home information report"). The manufactured home
4-12 information report shall be filed with the appraisal districts
4-13 appraising the manufactured home. The manufactured home
4-14 information report shall be filed with appropriate appraisal
4-15 district by June 1st of any given year to be effective in that
4-16 year. The manufactured home information report shall continue to
4-17 be effective so long as the reported ownership, location and
4-18 identification number on the report is accurate. If the
4-19 manufactured home information report is timely filed, no ad valorem
4-20 tax lien created by Section 32.01 of this Code for any unit served
4-21 by that appraisal district shall be effective for that year or any
4-22 subsequent year during the effectiveness of the manufactured home
4-23 information report, unless the collector shall file a notice of tax
4-24 lien with the Texas Department of Licensing and Regulation no later
4-25 than September 1st of the year following the year in which the ad
5-1 valorem tax is imposed.
5-2 SECTION 6. Texas Tax Code Section 32.015(c) is amended to
5-3 hereafter read as follows:
5-4 (c) If the identification or serial number of the Department
5-5 of Housing and Urban Development label number or state seal number
5-6 of the home on the tax lien notice matches that of the title of
5-7 record, the Texas Department of Licensing and Regulation shall
5-8 record the tax lien on the title records of the manufactured home.
5-9 Simultaneously, with the recording of a tax lien, the Texas
5-10 Department of Licensing and Regulation must mail a notice of the
5-11 tax lien to any other lienholders of record. The Texas Department
5-12 of Licensing and Regulation shall record the notice of tax lien
5-13 even though the manufactured home may have been transferred to a
5-14 new owner since the accrual of the tax liability. The recording of
5-15 the tax lien does not, however, invalidate any prior, otherwise
5-16 legitimate, issuances of documents of title by the Texas Department
5-17 of Licensing and Regulation.
5-18 SECTION 7. Texas Tax Code Section 32.015(d) is amended to
5-19 hereafter read as follows:
5-20 (d) For all manufactured homes sold, or to which ownership
5-21 is transferred, after December 31, 1985, the recording of a tax
5-22 lien under this section constitutes constructive notice of the
5-23 existence of the lien to all purchasers of the manufactured home
5-24 who purchase it after the date of recordation of the lien and
5-25 before a tax certificate or paid tax receipt is filed pursuant to
6-1 Subsection (e) of this section canceling the lien. This subsection
6-2 shall not invalidate or subordinate an unfiled tax lien with regard
6-3 to any manufactured home for which no manufactured home
6-4 information report was timely filed with the appropriate appraisal
6-5 district. All transferees of a manufactured home shall further
6-6 have constructive notice of ad valorem taxes assessed against that
6-7 manufactured home for the current tax year at the time of the
6-8 transfer or for any prior tax year for which the time for filing a
6-9 notice of tax lien has not expired at the time of the transfer.
6-10 SECTION 8. Texas Tax Code Section 32.015 is amended by
6-11 adding Subsection (h) thereto to read as follows:
6-12 (h) If a collector is not able to identify a serial number,
6-13 Department of Housing and Urban Development label number, or state
6-14 seal number on a manufactured home, the collector of any applicable
6-15 taxing unit may apply to the Texas Department of Licensing and
6-16 Regulation for a state seal number and attach the same to the
6-17 manufactured home in question. The collector may add the cost
6-18 charged by the Texas Department of Licensing and Regulation for
6-19 applying for a state seal number to the owner's taxes or recover
6-20 the same as costs of court or costs of sale in a tax collection
6-21 action. A notice of tax lien filed by a collector utilizing a
6-22 serial number, Department of Housing and Urban Development label
6-23 number, previously issued state seal number, or state seal number
6-24 issued on the application of the collector, shall be recorded by
6-25 the Texas Department of Licensing and Regulation not withstanding
7-1 whether that department had any prior record of that manufactured
7-2 home.
7-3 SECTION 9. Texas Tax Code Section 32.03(b) is amended to
7-4 hereafter read as Code Section 32.03(b) is amended to hereafter
7-5 read as follows:
7-6 (b) If a manufactured home information report is filed with
7-7 the appropriate appraisal district pursuant to Section 32.015(b) of
7-8 this Code, then neither a <A> bona fide purchaser for value <nor or>
7-9 the holder of a lien recorded on the manufactured home document of
7-10 title is not required to pay any taxes, penalties, or interest to
7-11 any taxing jurisdiction restricted by the manufactured home
7-12 information report except for those years for which a valid tax
7-13 lien has been duly filed and recorded pursuant to the provisions of
7-14 Section 32.015 of this Code and except for those years for which an
7-15 transferee of a manufactured home is on constructive notice of
7-16 taxes pursuant to Section 32.015(d) of this Code. A "manufactured
7-17 home" has the meaning set forth in Section 32.015(g) of this Code.
7-18 SECTION 10. Texas Tax Code Section 33.48(a) shall be amended
7-19 to add sub-subsection (6) thereto to read as follows:
7-20 (6) the fee charged by the Texas Department of
7-21 Licensing and Regulation for the collector of taxes applying for a
7-22 state seal number on a manufactured home.
7-23 SECTION 11. This Act takes effect September 1, 1995
7-24 SECTION 12. The importance of this legislation and the
7-25 crowded condition of the calendars in both houses create an
8-1 emergency and an imperative public necessity that the
8-2 constitutional rule requiring bills to be read on three several
8-3 days in each house by suspended, and this rule is hereby suspended.