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.