1-1 By: Solomons, Heflin (Senate Sponsor - Shapiro) H.B. No. 468
1-2 (In the Senate - Received from the House April 25, 2001;
1-3 April 26, 2001, read first time and referred to Committee on
1-4 Intergovernmental Relations; May 10, 2001, reported favorably by
1-5 the following vote: Yeas 6, Nays 0; May 10, 2001, sent to
1-6 printer.)
1-7 A BILL TO BE ENTITLED
1-8 AN ACT
1-9 relating to the transportation of and certain ad valorem tax liens
1-10 on manufactured homes; providing a penalty.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Section 19(d), Texas Manufactured Housing
1-13 Standards Act (Article 5221f, Vernon's Texas Civil Statutes), is
1-14 amended to read as follows:
1-15 (d) The department may not refuse to issue a document of
1-16 title, and may not suspend or revoke a document of title, unless:
1-17 (1) the application contains any false or fraudulent
1-18 statement, the applicant has failed to furnish information required
1-19 by the director, or the applicant is not lawfully entitled to the
1-20 issuance of a document of title;
1-21 (2) the director has reasonable basis to believe that
1-22 the manufactured home has been stolen or unlawfully converted, or
1-23 the issuance of a document of title would constitute a fraud
1-24 against the rightful owner or a lienholder;
1-25 (3) the director has reasonable basis to believe that
1-26 the manufactured home is "salvaged" as defined in Section 8 of this
1-27 Act and a salvage title has not been applied for;
1-28 (4) the required fee has not been paid;
1-29 (5) the state sales and use tax has not been paid in
1-30 accordance with the provisions of Chapter 158, Tax Code, and its
1-31 subsequent amendments, and Subsection (j) of this section; or
1-32 (6) a local tax lien was [has been] filed before
1-33 September 1, 2001, and recorded pursuant to Section 32.015,
1-34 [Property] Tax Code, as that section existed on the date the lien
1-35 was filed, and that lien has not been extinguished.
1-36 SECTION 2. Section 32.015, Tax Code, is amended to read as
1-37 follows:
1-38 Sec. 32.015. [RECORDING] TAX LIEN ON MANUFACTURED HOME. (a)
1-39 [The collector for a taxing unit may file notice of the unit's tax
1-40 lien on a manufactured home with the department if the tax has not
1-41 been paid by January 31 of the year following the year for which
1-42 the tax is imposed. The notice must include:]
1-43 [(1) the name and address of the owner of the
1-44 manufactured home; and]
1-45 [(2) the amount of tax owed, the tax year for which
1-46 the tax was imposed, and the name of the taxing unit that imposed
1-47 the tax; and]
1-48 [(3) the complete identification number or serial
1-49 number of the manufactured home, or the Department of Housing and
1-50 Urban Development label number or state seal number.]
1-51 [(b) The collector may simultaneously file notice of tax
1-52 liens of all the taxing units served by the collector. However,
1-53 notice of any lien for taxes for the preceding calendar year must
1-54 be filed with the department before September 1 of the following
1-55 year. Any lien for which the notice is not filed by that date is
1-56 unenforceable against:]
1-57 [(1) a bona fide purchaser for value who is without
1-58 notice or actual knowledge of the lien or the delinquent taxes for
1-59 which the tax lien exists; or]
1-60 [(2) the holder of a lien recorded on the manufactured
1-61 home document of title.]
1-62 [(c) If the complete identification or serial number or the
1-63 Department of Housing and Urban Development label number or state
1-64 seal number of the home on the tax lien notice matches that of a
2-1 title of record, the department shall record the tax lien on the
2-2 title records of the manufactured home. Simultaneously with the
2-3 recording of a tax lien, the department must mail a notice of the
2-4 tax lien to any other lienholders of record.]
2-5 [(d) The department shall record the tax lien under
2-6 Subsection (c) even if the person listed as the owner on the
2-7 department's title records is not the person who owned the
2-8 manufactured home on the date that the tax was imposed. Recording
2-9 of the tax lien does not invalidate a title document or a
2-10 certificate of title for the manufactured home that was previously
2-11 issued by the department.]
2-12 [(e) For all manufactured homes sold, or to which ownership
2-13 is transferred, after December 31, 1985, the recording of a tax
2-14 lien under this section constitutes constructive notice of the
2-15 existence of the tax lien to all purchasers of the manufactured
2-16 home who purchase it after the date of recordation of the lien and
2-17 before a tax certificate or paid tax receipt is filed pursuant to
2-18 Subsection (g).]
2-19 [(f) When the ownership of a manufactured home is
2-20 transferred, the subsequent owner and the lienholder of the home is
2-21 considered to have notice of the ad valorem taxes imposed on the
2-22 home for the current tax year or for the previous tax year if the
2-23 time for filing a notice of a tax lien under Subsection (b) has not
2-24 expired.]
2-25 [(g)] On payment of the taxes, penalties, and interest for a
2-26 year for which a valid tax lien filed before September 1, 2001, has
2-27 been recorded on the title records of the department, the collector
2-28 for the taxing unit shall issue a tax certificate showing no taxes
2-29 due or a tax paid receipt for such year to the person making
2-30 payment. When the tax certificate showing no taxes due or tax paid
2-31 receipt is filed with the department, the tax lien is extinguished
2-32 and canceled and shall be removed from the title records of the
2-33 manufactured home. The collector for a taxing unit may not refuse
2-34 to issue a tax paid receipt to the person who offers to pay the
2-35 taxes, penalties, and interest for a particular year or years, even
2-36 though taxes may also be due for another year or other years.
2-37 (b) [(h) If a manufactured home for which a notice of a tax
2-38 lien is timely filed does not have a title recorded on the records
2-39 of the department, the tax lien is not extinguished and is
2-40 enforceable.]
2-41 [(i)] In this section, "department[,]" ["label," "seal,"]
2-42 and "manufactured home" have the meanings assigned by Section 3,
2-43 Texas Manufactured Housing Standards Act (Article 5221f, Vernon's
2-44 Texas Civil Statutes); however, the term "manufactured home" does
2-45 not include a manufactured home that has been attached to real
2-46 property and for which the document of title has been canceled
2-47 under Section 19(l) of that Act.
2-48 SECTION 3. Section 32.03, Tax Code, is amended by amending
2-49 Subsection (b) and adding Subsections (c)-(i) to read as follows:
2-50 (b) A bona fide purchaser for value or the holder of a lien
2-51 recorded on the manufactured home document of title is not required
2-52 to pay any taxes imposed in a tax year that begins before January
2-53 1, 2001, or[,] penalties[,] or interest on those taxes except for
2-54 each year [those years] for which a valid tax lien was [has been]
2-55 duly filed and recorded under Section 32.015, as that section
2-56 existed on the date the lien was filed, [of this code] and each
2-57 year [those years] for which the owner of the manufactured home had
2-58 [has] constructive notice of the taxes under Section 32.015(e), as
2-59 that section existed before September 1, 2001 [of this code]. The
2-60 effect and priority of a tax lien that attaches to secure the
2-61 payment of taxes imposed on a manufactured home in a tax year that
2-62 begins on or after January 1, 2001, are those established by
2-63 Sections 32.01 and 32.05. In this section, "manufactured home" has
2-64 the meaning assigned by Section 32.015(b) [32.015(i) of this code].
2-65 (c) A bona fide purchaser for value or the holder of a lien
2-66 recorded on a manufactured home document of title is not required
2-67 to pay any taxes imposed on the manufactured home in a tax year
2-68 that begins on or after January 1, 2001, or penalties or interest
2-69 on those taxes, if the chief appraiser of the appraisal district
3-1 established for the county in which the manufactured home is
3-2 located, in connection with an application for a permit to
3-3 transport the manufactured home under Section 623.093(d),
3-4 Transportation Code, has issued a written statement that no unpaid
3-5 taxes have been reported on the manufactured home due any taxing
3-6 unit for which the appraisal district appraises property.
3-7 (d) On request of any person, a chief appraiser shall issue
3-8 a written statement as to whether the chief appraiser has received
3-9 notice of any taxes on a manufactured home located in the appraisal
3-10 district due any taxing unit for which the appraisal district
3-11 appraises property. A request for the issuance of a statement by
3-12 the chief appraiser under this subsection must:
3-13 (1) be in writing and signed by the person requesting
3-14 the statement;
3-15 (2) identify the location of the manufactured home
3-16 sufficiently for the chief appraiser to determine whether the
3-17 manufactured home is listed on the current appraisal roll; and
3-18 (3) specify the address where the chief appraiser
3-19 should send the statement.
3-20 (e) On receipt of a request under Subsection (d), the chief
3-21 appraiser shall send to the collector for each taxing unit in which
3-22 the manufactured home is located a request for information whether
3-23 any taxes on the manufactured home are due that taxing unit. The
3-24 chief appraiser shall specify the date by which the collector must
3-25 respond to the chief appraiser.
3-26 (f) Not later than the fifth business day after the date the
3-27 chief appraiser receives a request for a statement under Subsection
3-28 (d), the chief appraiser shall issue the statement described by
3-29 Subsection (d). In issuing the statement, a chief appraiser may
3-30 rely on a tax certificate, a written statement by the collector, a
3-31 tax bill, or a reproduction of a tax bill provided by the collector
3-32 for a taxing unit.
3-33 (g) If the chief appraiser receives the appropriate
3-34 information from the collector for a taxing unit indicating that
3-35 there are unpaid taxes due that taxing unit on the manufactured
3-36 home, the chief appraiser shall include in the statement issued
3-37 under Subsection (d) the amount of taxes due that taxing unit and
3-38 the name and address of the collector for that taxing unit. If the
3-39 chief appraiser does not receive information from the collector for
3-40 any taxing unit to which the chief appraiser sent a request under
3-41 Subsection (e) before the chief appraiser issues the statement
3-42 required by Subsection (d), the chief appraiser shall state in the
3-43 written statement that the chief appraiser has not received notice
3-44 of any taxes on the manufactured home due the taxing units for
3-45 which the appraisal district appraises property.
3-46 (h) To cover the costs to the appraisal district associated
3-47 with the issuance of written statements under this section, a chief
3-48 appraiser may charge the person requesting a statement a fee not to
3-49 exceed $10 for each statement requested.
3-50 (i) A chief appraiser and a county assessor-collector may
3-51 enter into a contract that authorizes the assessor-collector to
3-52 issue written statements requested under this section. If a chief
3-53 appraiser and a county assessor-collector enter into such a
3-54 contract, a reference in this section to the chief appraiser means
3-55 the county assessor-collector.
3-56 SECTION 4. Sections 623.093(d), (e), and (f), Transportation
3-57 Code, are amended to read as follows:
3-58 (d) In this subsection, "consumer," "manufacturer," and
3-59 "retailer" have the meanings assigned by the Texas Manufactured
3-60 Housing Standards Act (Article 5221f, Vernon's Texas Civil
3-61 Statutes). If the application is for a permit to transport a
3-62 manufactured house from a location other than the location of the
3-63 manufacturer or from the location of the retailer of the
3-64 manufactured house pursuant to the original sale, exchange, or
3-65 lease-purchase of the manufactured house to a consumer, the
3-66 application for a permit must be accompanied by a written statement
3-67 from the chief appraiser of the appraisal district established for
3-68 the county in which the manufactured house is located that states
3-69 that no unpaid ad valorem taxes have been reported on the
4-1 manufactured house due any taxing unit for which the appraisal
4-2 district appraises property. If the manufactured house is not
4-3 listed on the most recent appraisal roll of the appraisal district
4-4 established for the county in which the manufactured house is
4-5 located, the application for the permit must be accompanied by:
4-6 (1) evidence showing that the manufactured house was
4-7 moved into the county after January 1 of the current year; or
4-8 (2) a certificate from the appraisal district
4-9 established for the county in which the manufactured house is
4-10 located that states that the owner of the manufactured house or
4-11 another person has provided that appraisal district with
4-12 information sufficient to list the manufactured house in the
4-13 supplemental appraisal records of that appraisal district. [If the
4-14 manufactured home is being moved from or to a site in this state
4-15 where it has been, or will be, occupied as a dwelling, the permit
4-16 must also show:]
4-17 [(1) the complete serial or identification number;]
4-18 [(2) the HUD label or state seal number;]
4-19 [(3) the name of the owner of the home; and]
4-20 [(4) the location from which the home is being moved
4-21 and the location to which the home is being delivered.]
4-22 (e) [If the permit shows the additional information required
4-23 by Subsection (d), the department shall send on a quarterly basis a
4-24 copy of the permit, or furnish the essential information in the
4-25 permit, to the tax assessor-collector and the chief appraiser of
4-26 the appraisal district for each county in which the movement begins
4-27 or ends.]
4-28 [(f)] Each quarter the department shall send a copy of each
4-29 permit for the transportation of a manufactured house that begins
4-30 or ends in this state, or provide the essential information in the
4-31 permit, to the chief appraiser of the appraisal district in each
4-32 county in which the transportation begins or ends.
4-33 (f) If an application for a permit to move a manufactured
4-34 house is accompanied by a copy of a writ of possession issued by a
4-35 court of competent jurisdiction, the applicant is not required to
4-36 submit the written statement from the chief appraiser set forth in
4-37 Subsection (d).
4-38 SECTION 5. Section 623.104, Transportation Code, is amended
4-39 by amending Subsection (a) and adding Subsection (d) to read as
4-40 follows:
4-41 (a) A person commits an offense if the person violates this
4-42 subchapter. An offense under this subsection is a Class C
4-43 misdemeanor, except as provided by Subsection (d).
4-44 (d) If the offense involves the movement of a manufactured
4-45 house over a highway, road, or street in this state without a
4-46 permit issued by the department, the offense is a misdemeanor
4-47 punishable by a fine of $500.
4-48 SECTION 6. (a) This Act takes effect September 1, 2001.
4-49 (b) The changes in law made by this Act to Section 623.093,
4-50 Transportation Code, apply only to an application for a permit
4-51 under that section that is filed on or after September 1, 2001. An
4-52 application for a permit under Section 623.093, Transportation
4-53 Code, that was filed before September 1, 2001, is governed by the
4-54 law in effect on the date the application was filed, and the former
4-55 law is continued in effect for that purpose.
4-56 (c) The changes in law made by this Act to Section 623.104,
4-57 Transportation Code, apply only to an offense committed under that
4-58 section on or after September 1, 2001. An offense under Section
4-59 623.104, Transportation Code, committed before September 1, 2001,
4-60 is governed by the law in effect on the date the offense was
4-61 committed, and the former law is continued in effect for that
4-62 purpose. For purposes of this subsection, an offense was committed
4-63 before September 1, 2001, if any element of the offense occurred
4-64 before that date.
4-65 * * * * *