Amend CSHB 2424 by adding the following appropriately 
numbered SECTIONS to the bill and renumbering the subsequent 
SECTIONS accordingly:
	SECTION ____.  Amend Section 32.03, Tax Code, by adding 
Subsection (j) as follows:
	(j)  For purposes of this section, except as provided in 
Section 32.015(a), Tax Code, unpaid taxes due a taxing unit 
include:
(1)  all unpaid taxes and any penalty and interest due 
that taxing unit for a tax year preceding the current tax year; and
(2)  for a manufactured home that was located in the 
taxing unit on January 1 of the current tax year:
(A)  taxes due for the current tax year; or                              
(B)  if taxes for the current tax year have not 
been levied by the taxing unit, an estimated amount of taxes 
computed by multiplying the taxable value of the manufactured home, 
according to the most recent certified appraisal roll for the 
taxing unit, by the taxing unit's adopted tax rate for the preceding 
tax year.