Amend CSSB 521 (committee printing) as follows:                              

(1)  Strike SECTION 15 of the bill (page 8, lines 15-51) and 	substitute the following:
	SECTION 15.  Section 25.08, Tax Code, is amended by amending 
Subsection (a) and adding Subsections (e) and (f) to read as 
follows:
	(a)  Except as provided by Subsections (b) through (f) [(d) 
of this section], an improvement may be listed in the name of the 
owner of the land on which the improvement is located.
	(e)  Regardless of its classification under the Property 
Code or this title, a manufactured home shall be listed together 
with the land on which the manufactured home is affixed if:
		(1)  the owner of the manufactured home has been issued 
a certificate of attachment for that manufactured home by the Texas 
Department of Housing and Community Affairs;
		(2)  the owner of the land on which the manufactured 
home is affixed owns the manufactured home; and
		(3)  the land is not encumbered by a mortgage, deed of 
trust, or other interest securing payment or performance of an 
obligation.
	(f)  A manufactured home shall be listed separately from the 
land on which the manufactured home is affixed if:
		(1)  the owner of the manufactured home has not been 
issued a certificate of attachment for that manufactured home by 
the Texas Department of Housing and Community Affairs;
		(2)  the owner of the land on which the manufactured 
home is affixed does not own the manufactured home; or
		(3)  the land is encumbered by a mortgage, deed of 
trust, or other interest securing payment or performance of an 
obligation.
	SECTION 16.  Section 32.014, Tax Code, is amended by 
amending Subsections (a) and (b) and adding Subsection (d) to read 
as follows:
	(a)  If a manufactured home is listed together with the land 
on which the manufactured home is affixed, [the ownership of the 
real property on which a manufactured home is affixed and the 
manufactured home are the same, the manufactured home shall be 
appraised and taxed as an improvement to the real property, and] the 
tax lien attaches to the land [real property] on which the 
manufactured home is affixed [located] regardless of the 
classification of the manufactured home under the Property Code.
	(b)  If a manufactured home is listed separately from the 
land on which the manufactured home is affixed, the [ownership of 
the manufactured home, whether by deed or contract for sale, and the 
real property on which the manufactured home is affixed are not the 
same, the personal property manufactured home shall be separately 
appraised and taxed at the same rate and on the same ad valorem 
basis as other single-family residential structures.  The] tax lien 
on the manufactured home does not attach to the land on which the 
home is affixed [real property when the ownership of the 
manufactured home and real property are different].
	(d)  This section prevails over Chapter 1201, Occupations 
Code, to the extent of any conflict.
	SECTION 17.  Section 32.03, Tax Code, is amended by amending 
Subsection (c) and adding Subsection (j) to read as follows:
	(c)  Except to the extent that tax liability for a year 
exceeds the amount computed under Subsection (j)(2), a [A] bona 
fide purchaser for value or the holder of a lien recorded on a 
manufactured home document of title is not required to pay any taxes 
imposed on the manufactured home in a tax year that begins on or 
after January 1, 2001, or penalties or interest on those taxes, if 
the chief appraiser of the appraisal district established for the 
county in which the manufactured home is located, in connection 
with an application for a permit to transport the manufactured home 
under Section 623.093(d), Transportation Code, has issued a written 
statement that no unpaid taxes have been reported on the 
manufactured home due any taxing unit for which the appraisal 
district appraises property.
	(j)  For purposes of this section, 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.
	(2)  Renumber subsequent SECTIONS of the bill accordingly.                     
	(3)  In SECTION 20 of the bill (page 9, lines 26-32), strike 
Subsection (b) and substitute the following:
	(b)  The changes in law made by this Act to Sections 25.08, 
32.014, and 32.03, Tax Code, apply only to an ad valorem tax year 
that begins on or after January 1, 2004.  The changes in law made to 
those sections do not affect a tax lien that attached to property 
for a tax year that began before January 1, 2004, and the law in 
effect immediately before January 1, 2004, is continued in effect 
for purposes of the tax lien.
	(4)  In SECTION 21 of the bill (page 9, line 34), strike "1 
and 15" and substitute "1, 15, 16, and 17".