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A BILL TO BE ENTITLED
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AN ACT
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relating to the release of delinquent tax liens on manufactured |
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homes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 32.015(a), Tax Code, is amended to read |
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as follows: |
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(a) On payment of the taxes, penalties, and interest for a |
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year for which a valid tax lien has been recorded on the title |
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records of the department, the collector for the taxing unit shall |
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issue a tax certificate showing no taxes due or a tax paid receipt |
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for such year to the person making payment. When the tax |
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certificate showing no taxes due or tax paid receipt is filed with |
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the department or when no suit to collect a personal property tax |
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lien has been filed and the lien has been delinquent for more than |
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four years, the tax lien is extinguished and canceled and shall be |
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removed from the title records of the manufactured home. The |
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collector for a taxing unit may not refuse to issue a tax paid |
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receipt to the person who offers to pay the taxes, penalties, and |
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interest for a particular year or years, even though taxes may also |
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be due for another year or other years. |
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SECTION 2. The heading to Section 1201.219, Occupations |
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Code, is amended to read as follows: |
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Sec. 1201.219. PERFECTION, [AND] EFFECT, AND RELEASE OF |
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LIENS. |
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SECTION 3. Section 1201.219, Occupations Code, is amended |
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by amending Subsection (d) and adding Subsections (e), (f), (g), |
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and (h) to read as follows: |
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(d) A tax lien on a manufactured home not held in a |
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retailer's inventory is perfected only by filing with the |
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department the notice of the tax lien on a form provided by the |
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department in accordance with the requirements of Chapter 32, Tax |
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Code. The form must require the disclosure of the original dollar |
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amount of the tax lien and the name and address of the person in |
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whose name the manufactured home is listed on the tax roll. The |
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department shall disclose on its Internet website the date of each |
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tax lien filing, the original amount of the tax lien claimed by each |
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filing, and the fact that the amount shown does not include |
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additional sums, including interest, penalties, and attorney's |
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fees. The statement required by Section 1201.205(7) is notice to |
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all persons that the tax lien exists. A tax lien recorded with the |
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department has priority over another lien or claim against the |
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manufactured home. Tax liens shall be filed by the tax collector |
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for any taxing unit having the power to tax the manufactured home. |
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A single filing by a tax collector is a filing for all the taxing |
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units for which the tax collector is empowered to collect. |
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(e) A tax lien perfected with the department may be released |
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only by: |
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(1) filing with the department a tax certificate or |
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tax paid receipt in accordance with Section 32.015, Tax Code; |
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(2) [, by] filing a request for the release with the |
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department on the form provided by the department; |
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(3) [, or by] following the department's procedures |
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for electronic tax lien release on the department's Internet |
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website; |
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(4) a tax collector filing a tax lien release with the |
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department as provided by Subsection (f); or |
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(5) the department in the manner provided by |
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Subsection (h). |
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(f) On request by any person, a tax collector shall file a |
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tax lien release with the department if the four-year statute of |
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limitations to file a suit for collection of personal property |
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taxes in Section 33.05(a)(1), Tax Code, has expired. |
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(g) The department may request that a tax collector confirm |
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that no tax suit has been timely filed on any manufactured home tax |
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lien more than four years in delinquency. The department may make a |
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request under this subsection electronically, and a taxing |
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authority may provide notice of the existence or absence of a timely |
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filed tax suit electronically. |
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(h) The department shall remove from a manufactured home's |
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statement of ownership and location a reference to any tax lien |
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delinquent more than four years for which no suit has been timely |
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filed in accordance with Section 33.05(a)(1), Tax Code, if: |
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(1) a tax collector confirms no suit has been filed; or |
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(2) the department: |
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(A) has submitted to a tax collector two requests |
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under Subsection (g) sent not fewer than 15 days apart; and |
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(B) has not received any response from the tax |
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collector before the 60th day after the tax collector's receipt of |
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the second request. |
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SECTION 4. This Act takes effect September 1, 2013. |
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