Texas 2013 - 83rd Regular

Texas House Bill HB3613 Compare Versions

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1	1	By: Elkins (Senate Sponsor - Lucio) H.B. No. 3613
2	2	(In the Senate - Received from the House May 6, 2013;
3	3	May 9, 2013, read first time and referred to Committee on
4	4	Intergovernmental Relations; May 17, 2013, reported favorably by
5	5	the following vote: Yeas 4, Nays 0; May 17, 2013, sent to
6	6	printer.)
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the release of delinquent tax liens on manufactured
12	12	homes.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 32.015(a), Tax Code, is amended to read
15	15	as follows:
16	16	(a) On payment of the taxes, penalties, and interest for a
17	17	year for which a valid tax lien has been recorded on the title
18	18	records of the department, the collector for the taxing unit shall
19	19	issue a tax certificate showing no taxes due or a tax paid receipt
20	20	for such year to the person making payment. When the tax
21	21	certificate showing no taxes due or tax paid receipt is filed with
22	22	the department or when no suit to collect a personal property tax
23	23	lien has been filed and the lien has been delinquent for more than
24	24	four years, the tax lien is extinguished and canceled and shall be
25	25	removed from the title records of the manufactured home. The
26	26	collector for a taxing unit may not refuse to issue a tax paid
27	27	receipt to the person who offers to pay the taxes, penalties, and
28	28	interest for a particular year or years, even though taxes may also
29	29	be due for another year or other years.
30	30	SECTION 2. The heading to Section 1201.219, Occupations
31	31	Code, is amended to read as follows:
32	32	Sec. 1201.219. PERFECTION, [AND] EFFECT, AND RELEASE OF
33	33	LIENS.
34	34	SECTION 3. Section 1201.219, Occupations Code, is amended
35	35	by amending Subsection (d) and adding Subsections (e), (f), (g),
36	36	and (h) to read as follows:
37	37	(d) A tax lien on a manufactured home not held in a
38	38	retailer's inventory is perfected only by filing with the
39	39	department the notice of the tax lien on a form provided by the
40	40	department in accordance with the requirements of Chapter 32, Tax
41	41	Code. The form must require the disclosure of the original dollar
42	42	amount of the tax lien and the name and address of the person in
43	43	whose name the manufactured home is listed on the tax roll. The
44	44	department shall disclose on its Internet website the date of each
45	45	tax lien filing, the original amount of the tax lien claimed by each
46	46	filing, and the fact that the amount shown does not include
47	47	additional sums, including interest, penalties, and attorney's
48	48	fees. The statement required by Section 1201.205(7) is notice to
49	49	all persons that the tax lien exists. A tax lien recorded with the
50	50	department has priority over another lien or claim against the
51	51	manufactured home. Tax liens shall be filed by the tax collector
52	52	for any taxing unit having the power to tax the manufactured home.
53	53	A single filing by a tax collector is a filing for all the taxing
54	54	units for which the tax collector is empowered to collect.
55	55	(e) A tax lien perfected with the department may be released
56	56	only by:
57	57	(1) filing with the department a tax certificate or
58	58	tax paid receipt in accordance with Section 32.015, Tax Code;
59	59	(2) [, by] filing a request for the release with the
60	60	department on the form provided by the department;
61	61	(3) [, or by] following the department's procedures
62	62	for electronic tax lien release on the department's Internet
63	63	website;
64	64	(4) a tax collector filing a tax lien release with the
65	65	department as provided by Subsection (f); or
66	66	(5) the department in the manner provided by
67	67	Subsection (h).
68	68	(f) On request by any person, a tax collector shall file a
69	69	tax lien release with the department if the four-year statute of
70	70	limitations to file a suit for collection of personal property
71	71	taxes in Section 33.05(a)(1), Tax Code, has expired.
72	72	(g) The department may request that a tax collector confirm
73	73	that no tax suit has been timely filed on any manufactured home tax
74	74	lien more than four years in delinquency. The department may make a
75	75	request under this subsection electronically, and a taxing
76	76	authority may provide notice of the existence or absence of a timely
77	77	filed tax suit electronically.
78	78	(h) The department shall remove from a manufactured home's
79	79	statement of ownership and location a reference to any tax lien
80	80	delinquent more than four years for which no suit has been timely
81	81	filed in accordance with Section 33.05(a)(1), Tax Code, if:
82	82	(1) a tax collector confirms no suit has been filed; or
83	83	(2) the department:
84	84	(A) has submitted to a tax collector two requests
85	85	under Subsection (g) sent not fewer than 15 days apart; and
86	86	(B) has not received any response from the tax
87	87	collector before the 60th day after the tax collector's receipt of
88	88	the second request.
89	89	SECTION 4. This Act takes effect September 1, 2013.
90	90	* * * * *