By Solomons H.B. No. 1551
76R517 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the transportation of and certain ad valorem tax liens
1-3 on manufactured homes; providing a penalty.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 19(d), Texas Manufactured Housing
1-6 Standards Act (Article 5221f, Vernon's Texas Civil Statutes), is
1-7 amended to read as follows:
1-8 (d) The department may not refuse to issue a document of
1-9 title, and may not suspend or revoke a document of title, unless:
1-10 (1) the application contains any false or fraudulent
1-11 statement, the applicant has failed to furnish information required
1-12 by the director, or the applicant is not lawfully entitled to the
1-13 issuance of a document of title;
1-14 (2) the director has reasonable basis to believe that
1-15 the manufactured home has been stolen or unlawfully converted, or
1-16 the issuance of a document of title would constitute a fraud
1-17 against the rightful owner or a lienholder;
1-18 (3) the director has reasonable basis to believe that
1-19 the manufactured home is "salvaged" as defined in Section 8 of this
1-20 Act and a salvage title has not been applied for;
1-21 (4) the required fee has not been paid;
1-22 (5) the state sales and use tax has not been paid in
1-23 accordance with the provisions of Chapter 158, Tax Code, and its
1-24 subsequent amendments, and Subsection (j) of this section; or
2-1 (6) a local tax lien was [has been] filed before
2-2 September 1, 1999, and recorded pursuant to Section 32.015,
2-3 [Property] Tax Code, as that section existed on the date the lien
2-4 was filed, and that lien has not been extinguished.
2-5 SECTION 2. Section 32.015, Tax Code, is amended to read as
2-6 follows:
2-7 Sec. 32.015. [RECORDING] TAX LIEN ON MANUFACTURED HOME. (a)
2-8 [The collector for a taxing unit may file notice of the unit's tax
2-9 lien on a manufactured home with the department if the tax has not
2-10 been paid by January 31 of the year following the year for which
2-11 the tax is imposed. The notice must include:]
2-12 [(1) the name and address of the owner of the
2-13 manufactured home; and]
2-14 [(2) the amount of tax owed, the tax year for which
2-15 the tax was imposed, and the name of the taxing unit that imposed
2-16 the tax; and]
2-17 [(3) the complete identification number or serial
2-18 number of the manufactured home, or the Department of Housing and
2-19 Urban Development label number or state seal number.]
2-20 [(b) The collector may simultaneously file notice of tax
2-21 liens of all the taxing units served by the collector. However,
2-22 notice of any lien for taxes for the prior calendar year must be
2-23 filed with the department prior to September 1 of the following
2-24 year. Any lien for which the notice is not filed by such date is
2-25 extinguished and is not enforceable.]
2-26 [(c) If the complete identification or serial number or the
2-27 Department of Housing and Urban Development label number or state
3-1 seal number of the home on the tax lien notice matches that of a
3-2 title of record, the department shall record the tax lien on the
3-3 title records of the manufactured home. Simultaneously with the
3-4 recording of a tax lien, the department must mail a notice of the
3-5 tax lien to any other lienholders of record.]
3-6 [(d) The department shall record the tax lien under
3-7 Subsection (c) even if the person listed as the owner on the
3-8 department's title records is not the person who owned the
3-9 manufactured home on the date that the tax was imposed. Recording
3-10 of the tax lien does not invalidate a title document or a
3-11 certificate of title for the manufactured home that was previously
3-12 issued by the department.]
3-13 [(e) For all manufactured homes sold, or to which ownership
3-14 is transferred, after December 31, 1985, the recording of a tax
3-15 lien under this section constitutes constructive notice of the
3-16 existence of the tax lien to all purchasers of the manufactured
3-17 home who purchase it after the date of recordation of the lien and
3-18 before a tax certificate or paid tax receipt is filed pursuant to
3-19 Subsection (g).]
3-20 [(f) When the ownership of a manufactured home is
3-21 transferred, the subsequent owner and the lienholder of the home is
3-22 considered to have notice of the ad valorem taxes imposed on the
3-23 home for the current tax year or for the previous tax year if the
3-24 time for filing a notice of a tax lien under Subsection (b) has not
3-25 expired.]
3-26 [(g)] On payment of the taxes, penalties, and interest for a
3-27 year for which a valid tax lien filed before September 1, 1999, has
4-1 been recorded on the title records of the department, the collector
4-2 for the taxing unit shall issue a tax certificate showing no taxes
4-3 due or a tax paid receipt for such year to the person making
4-4 payment. When the tax certificate showing no taxes due or tax paid
4-5 receipt is filed with the department, the tax lien is extinguished
4-6 and canceled and shall be removed from the title records of the
4-7 manufactured home. The collector for a taxing unit may not refuse
4-8 to issue a tax paid receipt to the person who offers to pay the
4-9 taxes, penalties, and interest for a particular year or years, even
4-10 though taxes may also be due for another year or other years.
4-11 (b) [(h) If a manufactured home for which a notice of a tax
4-12 lien is timely filed does not have a title recorded on the records
4-13 of the department, the tax lien is not extinguished and is
4-14 enforceable.]
4-15 [(i)] In this section, "department[,]" ["label," "seal,"]
4-16 and "manufactured home" have the meanings assigned by Section 3,
4-17 Texas Manufactured Housing Standards Act (Article 5221f, Vernon's
4-18 Texas Civil Statutes); however, the term "manufactured home" does
4-19 not include a manufactured home that has been attached to real
4-20 property and for which the document of title has been canceled
4-21 under Section 19(l) of that Act.
4-22 SECTION 3. Section 32.03(b), Tax Code, is amended to read as
4-23 follows:
4-24 (b) A bona fide purchaser for value or the holder of a lien
4-25 recorded on the manufactured home document of title is not required
4-26 to pay any taxes imposed in a tax year that begins before January
4-27 1, 1999, or[,] penalties[,] or interest on those taxes except for
5-1 each year [those years] for which a valid tax lien was [has been]
5-2 duly filed and recorded under Section 32.015, as that section
5-3 existed on the date the lien was filed, [of this code] and each
5-4 year [those years] for which the owner of the manufactured home had
5-5 [has] constructive notice of the taxes under Section 32.015(e), as
5-6 that section existed before September 1, 1999 [of this code]. The
5-7 effect and priority of a tax lien that attaches to secure the
5-8 payment of taxes imposed on a manufactured home in a tax year that
5-9 begins on or after January 1, 1999, are those established by
5-10 Sections 32.01 and 32.05. In this section, "manufactured home" has
5-11 the meaning assigned by Section 32.015(b) [32.015(i) of this code].
5-12 SECTION 4. Section 623.093, Transportation Code, is amended
5-13 by repealing Subsections (d) and (e), as added by Chapter 791, Acts
5-14 of the 75th Legislature, Regular Session, 1997, and adding a new
5-15 Subsection (e) to read as follows:
5-16 (e) If the application is for a permit to transport a
5-17 manufactured house from a location other than the location of the
5-18 manufacturer or from the location of the retailer of the
5-19 manufactured house pursuant to the original sale, exchange, or
5-20 lease-purchase of the manufactured house to a consumer, the
5-21 application for a permit must be accompanied by a certificate from
5-22 the tax assessor-collector for each taxing unit in which the
5-23 manufactured house is located that states that there are no unpaid
5-24 ad valorem taxes on the manufactured house due that taxing unit.
5-25 If the manufactured house is not listed on the most recent tax roll
5-26 of each taxing unit in which the manufactured house is located, the
5-27 application for the permit must be accompanied by:
6-1 (1) evidence satisfactory to the department showing
6-2 that the manufactured house was moved into that taxing unit after
6-3 January 1 of the current year; or
6-4 (2) a certificate from the appraisal district for the
6-5 county in which the manufactured house is located that states that
6-6 the owner of the manufactured house or another person has provided
6-7 that appraisal district with information sufficient to list the
6-8 manufactured house in the supplemental appraisal records of that
6-9 appraisal district. In this subsection, "consumer,"
6-10 "manufacturer," and "retailer" have the meanings assigned by the
6-11 Texas Manufactured Housing Standards Act (Article 5221f, Vernon's
6-12 Texas Civil Statutes).
6-13 SECTION 5. Section 623.104, Transportation Code, is amended
6-14 by amending Subsection (a) and adding Subsection (d) to read as
6-15 follows:
6-16 (a) A person commits an offense if the person violates this
6-17 subchapter. An offense under this subsection is a Class C
6-18 misdemeanor, except as provided by Subsection (d).
6-19 (d) If the offense involves the movement of a manufactured
6-20 house over a highway, road, or street in this state without a
6-21 permit issued by the department, the offense is a misdemeanor
6-22 punishable by a fine of $500. If the peace officer who arrested or
6-23 issued a citation to the defendant was employed by a law
6-24 enforcement agency of a municipality or a county, a fine imposed
6-25 under this subsection and deposited in the treasury of the
6-26 municipality or county may be appropriated only to that law
6-27 enforcement agency.
7-1 SECTION 6. (a) This Act takes effect September 1, 1999.
7-2 (b) The changes in law made by this Act to Section 623.093,
7-3 Transportation Code, apply only to an application for a permit
7-4 under that section that is filed on or after September 1, 1999. An
7-5 application for a permit under Section 623.093, Transportation
7-6 Code, that was filed before September 1, 1999, is governed by the
7-7 law in effect on the date the application was filed, and the former
7-8 law is continued in effect for that purpose.
7-9 (c) The changes in law made by this Act to Section 623.104,
7-10 Transportation Code, apply only to an offense committed under that
7-11 section on or after September 1, 1999. An offense under Section
7-12 623.104, Transportation Code, committed before September 1, 1999,
7-13 is governed by the law in effect on the date the offense was
7-14 committed, and the former law is continued in effect for that
7-15 purpose. For purposes of this subsection, an offense was committed
7-16 before September 1, 1999, if any element of the offense occurred
7-17 before that date.
7-18 SECTION 7. The importance of this legislation and the
7-19 crowded condition of the calendars in both houses create an
7-20 emergency and an imperative public necessity that the
7-21 constitutional rule requiring bills to be read on three several
7-22 days in each house be suspended, and this rule is hereby suspended.