By Isett                                              H.B. No. 3438
         76R6237 SMH-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the right of redemption of a mobile home or
 1-3     manufactured home following a sale for delinquent ad valorem taxes.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 11.13(j)(1), Tax Code, is amended to read
 1-6     as follows:
 1-7                 (1)  "Residence homestead" means a structure (including
 1-8     a mobile home or manufactured home) or a separately secured and
 1-9     occupied portion of a structure (together with the land, not to
1-10     exceed 20 acres, and improvements used in the residential occupancy
1-11     of the structure, if the structure and the land and improvements
1-12     have identical ownership) that:
1-13                       (A)  is owned by one or more individuals, either
1-14     directly or through a beneficial interest in a qualifying trust;
1-15                       (B)  is designed or adapted for human residence;
1-16                       (C)  is used as a residence; and
1-17                       (D)  is occupied as the person's [his] principal
1-18     residence by an owner or, for property owned through a beneficial
1-19     interest in a qualifying trust, by a trustor of the trust who
1-20     qualifies for the exemption.
1-21           SECTION 2.  Section 34.21, Tax Code, is amended by amending
1-22     Subsection (g) and by adding Subsection (j) to read as follows:
1-23           (g)  In this section, "residence homestead" has the meaning
1-24     assigned by Section 11.13 and includes a mobile home or  a
 2-1     manufactured home as defined by Section 11.432.
 2-2           (j)  The owner of a mobile home or manufactured home that
 2-3     constituted all or part of the owner's residence homestead when the
 2-4     judgment in the suit to collect the tax was rendered may redeem the
 2-5     mobile home or manufactured home under the provisions of this
 2-6     section applicable to a residence homestead regardless of whether
 2-7     the mobile home or manufactured home is real property or remains
 2-8     located on the land on which it was located when the judgment was
 2-9     rendered.
2-10           SECTION 3.  This Act applies only to the redemption of
2-11     property sold at a tax sale held on or after the effective date of
2-12     this Act.  The redemption of property sold at a tax sale held
2-13     before the effective date of this Act is governed by the law in
2-14     effect on the date the property was sold, and that law is continued
2-15     in effect for that purpose.
2-16           SECTION 4.  The importance of this legislation and the
2-17     crowded condition of the calendars in both houses create an
2-18     emergency and an imperative public necessity that the
2-19     constitutional rule requiring bills to be read on three several
2-20     days in each house be suspended, and this rule is hereby suspended,
2-21     and that this Act take effect and be in force from and after its
2-22     passage, and it is so enacted.