By Solomons, Heflin H.B. No. 468
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, 2001, 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 preceding calendar year must
2-23 be filed with the department before September 1 of the following
2-24 year. Any lien for which the notice is not filed by that date is
2-25 unenforceable against:]
2-26 [(1) a bona fide purchaser for value who is without
2-27 notice or actual knowledge of the lien or the delinquent taxes for
3-1 which the tax lien exists; or]
3-2 [(2) the holder of a lien recorded on the manufactured
3-3 home document of title.]
3-4 [(c) If the complete identification or serial number or the
3-5 Department of Housing and Urban Development label number or state
3-6 seal number of the home on the tax lien notice matches that of a
3-7 title of record, the department shall record the tax lien on the
3-8 title records of the manufactured home. Simultaneously with the
3-9 recording of a tax lien, the department must mail a notice of the
3-10 tax lien to any other lienholders of record.]
3-11 [(d) The department shall record the tax lien under
3-12 Subsection (c) even if the person listed as the owner on the
3-13 department's title records is not the person who owned the
3-14 manufactured home on the date that the tax was imposed. Recording
3-15 of the tax lien does not invalidate a title document or a
3-16 certificate of title for the manufactured home that was previously
3-17 issued by the department.]
3-18 [(e) For all manufactured homes sold, or to which ownership
3-19 is transferred, after December 31, 1985, the recording of a tax
3-20 lien under this section constitutes constructive notice of the
3-21 existence of the tax lien to all purchasers of the manufactured
3-22 home who purchase it after the date of recordation of the lien and
3-23 before a tax certificate or paid tax receipt is filed pursuant to
3-24 Subsection (g).]
3-25 [(f) When the ownership of a manufactured home is
3-26 transferred, the subsequent owner and the lienholder of the home is
3-27 considered to have notice of the ad valorem taxes imposed on the
4-1 home for the current tax year or for the previous tax year if the
4-2 time for filing a notice of a tax lien under Subsection (b) has not
4-3 expired.]
4-4 [(g)] On payment of the taxes, penalties, and interest for a
4-5 year for which a valid tax lien filed before September 1, 2001, has
4-6 been recorded on the title records of the department, the collector
4-7 for the taxing unit shall issue a tax certificate showing no taxes
4-8 due or a tax paid receipt for such year to the person making
4-9 payment. When the tax certificate showing no taxes due or tax paid
4-10 receipt is filed with the department, the tax lien is extinguished
4-11 and canceled and shall be removed from the title records of the
4-12 manufactured home. The collector for a taxing unit may not refuse
4-13 to issue a tax paid receipt to the person who offers to pay the
4-14 taxes, penalties, and interest for a particular year or years, even
4-15 though taxes may also be due for another year or other years.
4-16 (b) [(h) If a manufactured home for which a notice of a tax
4-17 lien is timely filed does not have a title recorded on the records
4-18 of the department, the tax lien is not extinguished and is
4-19 enforceable.]
4-20 [(i)] In this section, "department[,]" ["label," "seal,"]
4-21 and "manufactured home" have the meanings assigned by Section 3,
4-22 Texas Manufactured Housing Standards Act (Article 5221f, Vernon's
4-23 Texas Civil Statutes); however, the term "manufactured home" does
4-24 not include a manufactured home that has been attached to real
4-25 property and for which the document of title has been canceled
4-26 under Section 19(l) of that Act.
4-27 SECTION 3. Section 32.03, Tax Code, is amended by amending
5-1 Subsection (b) and adding Subsections (c)-(i) to read as follows:
5-2 (b) A bona fide purchaser for value or the holder of a lien
5-3 recorded on the manufactured home document of title is not required
5-4 to pay any taxes imposed in a tax year that begins before January
5-5 1, 2001, or[,] penalties[,] or interest on those taxes except for
5-6 each year [those years] for which a valid tax lien was [has been]
5-7 duly filed and recorded under Section 32.015, as that section
5-8 existed on the date the lien was filed, [of this code] and each
5-9 year [those years] for which the owner of the manufactured home had
5-10 [has] constructive notice of the taxes under Section 32.015(e), as
5-11 that section existed before September 1, 2001 [of this code]. The
5-12 effect and priority of a tax lien that attaches to secure the
5-13 payment of taxes imposed on a manufactured home in a tax year that
5-14 begins on or after January 1, 2001, are those established by
5-15 Sections 32.01 and 32.05. In this section, "manufactured home" has
5-16 the meaning assigned by Section 32.015(b) [32.015(i) of this code].
5-17 (c) A bona fide purchaser for value or the holder of a lien
5-18 recorded on a manufactured home document of title is not required
5-19 to pay any taxes imposed on the manufactured home in a tax year
5-20 that begins on or after January 1, 2001, or penalties or interest
5-21 on those taxes, if the chief appraiser of the appraisal district
5-22 established for the county in which the manufactured home is
5-23 located, in connection with an application for a permit to
5-24 transport the manufactured home under Section 623.093(d),
5-25 Transportation Code, has issued a written statement that no unpaid
5-26 taxes have been reported on the manufactured home due any taxing
5-27 unit for which the appraisal district appraises property.
6-1 (d) On request of any person, a chief appraiser shall issue
6-2 a written statement as to whether the chief appraiser has received
6-3 notice of any taxes on a manufactured home located in the appraisal
6-4 district due any taxing unit for which the appraisal district
6-5 appraises property. A request for the issuance of a statement by
6-6 the chief appraiser under this subsection must:
6-7 (1) be in writing and signed by the person requesting
6-8 the statement;
6-9 (2) identify the location of the manufactured home
6-10 sufficiently for the chief appraiser to determine whether the
6-11 manufactured home is listed on the current appraisal roll; and
6-12 (3) specify the address where the chief appraiser
6-13 should send the statement.
6-14 (e) On receipt of a request under Subsection (d), the chief
6-15 appraiser shall send to the collector for each taxing unit in which
6-16 the manufactured home is located a request for information whether
6-17 any taxes on the manufactured home are due that taxing unit. The
6-18 chief appraiser shall specify the date by which the collector must
6-19 respond to the chief appraiser.
6-20 (f) Not later than the fifth business day after the date the
6-21 chief appraiser receives a request for a statement under Subsection
6-22 (d), the chief appraiser shall issue the statement described by
6-23 Subsection (d). In issuing the statement, a chief appraiser may
6-24 rely on a tax certificate, a written statement by the collector, a
6-25 tax bill, or a reproduction of a tax bill provided by the collector
6-26 for a taxing unit.
6-27 (g) If the chief appraiser receives the appropriate
7-1 information from the collector for a taxing unit indicating that
7-2 there are unpaid taxes due that taxing unit on the manufactured
7-3 home, the chief appraiser shall include in the statement issued
7-4 under Subsection (d) the amount of taxes due that taxing unit and
7-5 the name and address of the collector for that taxing unit. If the
7-6 chief appraiser does not receive information from the collector for
7-7 any taxing unit to which the chief appraiser sent a request under
7-8 Subsection (e) before the chief appraiser issues the statement
7-9 required by Subsection (d), the chief appraiser shall state in the
7-10 written statement that the chief appraiser has not received notice
7-11 of any taxes on the manufactured home due the taxing units for
7-12 which the appraisal district appraises property.
7-13 (h) To cover the costs to the appraisal district associated
7-14 with the issuance of written statements under this section, a chief
7-15 appraiser may charge the person requesting a statement a fee not to
7-16 exceed $10 for each statement requested.
7-17 (i) A chief appraiser and a county assessor-collector may
7-18 enter into a contract that authorizes the assessor-collector to
7-19 issue written statements requested under this section. If a chief
7-20 appraiser and a county assessor-collector enter into such a
7-21 contract, a reference in this section to the chief appraiser means
7-22 the county assessor-collector.
7-23 SECTION 4. Sections 623.093(d), (e), and (f), Transportation
7-24 Code, are amended to read as follows:
7-25 (d) In this subsection, "consumer," "manufacturer," and
7-26 "retailer" have the meanings assigned by the Texas Manufactured
7-27 Housing Standards Act (Article 5221f, Vernon's Texas Civil
8-1 Statutes). If the application is for a permit to transport a
8-2 manufactured house from a location other than the location of the
8-3 manufacturer or from the location of the retailer of the
8-4 manufactured house pursuant to the original sale, exchange, or
8-5 lease-purchase of the manufactured house to a consumer, the
8-6 application for a permit must be accompanied by a written statement
8-7 from the chief appraiser of the appraisal district established for
8-8 the county in which the manufactured house is located that states
8-9 that no unpaid ad valorem taxes have been reported on the
8-10 manufactured house due any taxing unit for which the appraisal
8-11 district appraises property. If the manufactured house is not
8-12 listed on the most recent appraisal roll of the appraisal district
8-13 established for the county in which the manufactured house is
8-14 located, the application for the permit must be accompanied by:
8-15 (1) evidence showing that the manufactured house was
8-16 moved into the county after January 1 of the current year; or
8-17 (2) a certificate from the appraisal district
8-18 established for the county in which the manufactured house is
8-19 located that states that the owner of the manufactured house or
8-20 another person has provided that appraisal district with
8-21 information sufficient to list the manufactured house in the
8-22 supplemental appraisal records of that appraisal district. [If the
8-23 manufactured home is being moved from or to a site in this state
8-24 where it has been, or will be, occupied as a dwelling, the permit
8-25 must also show:]
8-26 [(1) the complete serial or identification number;]
8-27 [(2) the HUD label or state seal number;]
9-1 [(3) the name of the owner of the home; and]
9-2 [(4) the location from which the home is being moved
9-3 and the location to which the home is being delivered.]
9-4 (e) [If the permit shows the additional information required
9-5 by Subsection (d), the department shall send on a quarterly basis a
9-6 copy of the permit, or furnish the essential information in the
9-7 permit, to the tax assessor-collector and the chief appraiser of
9-8 the appraisal district for each county in which the movement begins
9-9 or ends.]
9-10 [(f)] Each quarter the department shall send a copy of each
9-11 permit for the transportation of a manufactured house that begins
9-12 or ends in this state, or provide the essential information in the
9-13 permit, to the chief appraiser of the appraisal district in each
9-14 county in which the transportation begins or ends.
9-15 (f) If an application for a permit to move a manufactured
9-16 house is accompanied by a copy of a writ of possession issued by a
9-17 court of competent jurisdiction, the applicant is not required to
9-18 submit the written statement from the chief appraiser set forth in
9-19 Subsection (d).
9-20 SECTION 5. Section 623.104, Transportation Code, is amended
9-21 by amending Subsection (a) and adding Subsection (d) to read as
9-22 follows:
9-23 (a) A person commits an offense if the person violates this
9-24 subchapter. An offense under this subsection is a Class C
9-25 misdemeanor, except as provided by Subsection (d).
9-26 (d) If the offense involves the movement of a manufactured
9-27 house over a highway, road, or street in this state without a
10-1 permit issued by the department, the offense is a misdemeanor
10-2 punishable by a fine of $500.
10-3 SECTION 6. (a) This Act takes effect September 1, 2001.
10-4 (b) The changes in law made by this Act to Section 623.093,
10-5 Transportation Code, apply only to an application for a permit
10-6 under that section that is filed on or after September 1, 2001. An
10-7 application for a permit under Section 623.093, Transportation
10-8 Code, that was filed before September 1, 2001, is governed by the
10-9 law in effect on the date the application was filed, and the former
10-10 law is continued in effect for that purpose.
10-11 (c) The changes in law made by this Act to Section 623.104,
10-12 Transportation Code, apply only to an offense committed under that
10-13 section on or after September 1, 2001. An offense under Section
10-14 623.104, Transportation Code, committed before September 1, 2001,
10-15 is governed by the law in effect on the date the offense was
10-16 committed, and the former law is continued in effect for that
10-17 purpose. For purposes of this subsection, an offense was committed
10-18 before September 1, 2001, if any element of the offense occurred
10-19 before that date.