By Ramsay                                             H.B. No. 3197
         Line and page numbers may not match official copy.
         Bill not drafted by TLC or Senate E&E.
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the appraisal and ad valorem taxation of a retail
 1-3     manufactured housing inventory.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 23.127, Tax Code, is amended by amending
 1-6     subsection (a)(5) to read as follows:
 1-7                 (5)  ["Manufactured home" and "manufactured housing"
 1-8     have the meaning assigned those terms by the Texas Manufactured
 1-9     Housing Standards Act (Article 5221f, Vernon's Texas Civil
1-10     Statutes] (A)  "HUD-code manufactured home" means a structure
1-11     constructed on or after June 15, 1976, according to the rules of
1-12     the United States Department of Housing and Urban Development,
1-13     transportable in one or more sections, which, in the traveling
1-14     mode, is eight body feet or more in width or 40 body feet or more
1-15     in length, or, when erected on site, is 320 or more square feet,
1-16     and which is built on a permanent chassis and designed to be used
1-17     as a dwelling with or without a permanent foundation when connected
1-18     to the required utilities as the structure would customarily be
1-19     held by a retailer in the normal course of business in a retail
1-20     manufactured housing inventory.
1-21                       (B)  "Mobile home" means a structure that was
 2-1     constructed before June 15, 1976, transportable in one or more
 2-2     sections, which, in the traveling mode, is eight body feet or more
 2-3     in width or 40 body feet or more in length, or, when erected on
 2-4     site, is 320 or more square feet, and which is built on a permanent
 2-5     chassis and designed to be used as a dwelling with or without a
 2-6     permanent foundation when connected to the required utilities as
 2-7     the structure would customarily be held by a retailer in the normal
 2-8     course of business in a retail manufactured housing inventory.
 2-9                       (C)  "Manufactured housing" generically refers to
2-10     a HUD-code manufactured home, mobile home, or both, as those terms
2-11     are defined herein.
2-12           SECTION 2.  This Act takes effect January 1, 2000, and
2-13     applies only to a tax year that begins on or after that date.
2-14           SECTION 3.  The importance of this legislation and the
2-15     crowded condition of the calendars in both houses create an
2-16     emergency and an imperative public necessity that the
2-17     constitutional rule requiring bills to be read on three several
2-18     days in each house be suspended, and this rule is hereby suspended.