83R9368 JAM-F
By: Elkins H.B. No. 3613
A BILL TO BE ENTITLED
AN ACT
relating to the release of delinquent tax liens on manufactured
homes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 32.015(a), Tax Code, is amended to read
as follows:
(a) On payment of the taxes, penalties, and interest for a
year for which a valid tax lien has been recorded on the title
records of the department, the collector for the taxing unit shall
issue a tax certificate showing no taxes due or a tax paid receipt
for such year to the person making payment. When the tax
certificate showing no taxes due or tax paid receipt is filed with
the department or when no suit to collect a personal property tax
lien has been filed and the lien has been delinquent for more than
four years, the tax lien is extinguished and canceled and shall be
removed from the title records of the manufactured home. The
collector for a taxing unit may not refuse to issue a tax paid
receipt to the person who offers to pay the taxes, penalties, and
interest for a particular year or years, even though taxes may also
be due for another year or other years.
SECTION 2. The heading to Section 1201.219, Occupations
Code, is amended to read as follows:
Sec. 1201.219. PERFECTION, [AND] EFFECT, AND RELEASE OF
LIENS.
SECTION 3. Section 1201.219, Occupations Code, is amended
by amending Subsection (d) and adding Subsections (e), (f), (g),
and (h) to read as follows:
(d) A tax lien on a manufactured home not held in a
retailer's inventory is perfected only by filing with the
department the notice of the tax lien on a form provided by the
department in accordance with the requirements of Chapter 32, Tax
Code. The form must require the disclosure of the original dollar
amount of the tax lien and the name and address of the person in
whose name the manufactured home is listed on the tax roll. The
department shall disclose on its Internet website the date of each
tax lien filing, the original amount of the tax lien claimed by each
filing, and the fact that the amount shown does not include
additional sums, including interest, penalties, and attorney's
fees. The statement required by Section 1201.205(7) is notice to
all persons that the tax lien exists. A tax lien recorded with the
department has priority over another lien or claim against the
manufactured home. Tax liens shall be filed by the tax collector
for any taxing unit having the power to tax the manufactured home.
A single filing by a tax collector is a filing for all the taxing
units for which the tax collector is empowered to collect.
(e) A tax lien perfected with the department may be released
only by:
(1) filing with the department a tax certificate or
tax paid receipt in accordance with Section 32.015, Tax Code;
(2) [, by] filing a request for the release with the
department on the form provided by the department;
(3) [, or by] following the department's procedures
for electronic tax lien release on the department's Internet
website;
(4) a tax collector filing a tax lien release with the
department as provided by Subsection (f); or
(5) the department in the manner provided by
Subsection (h).
(f) On request by any person, a tax collector shall file a
tax lien release with the department if the four-year statute of
limitations to file a suit for collection of personal property
taxes in Section 33.05(a)(1), Tax Code, has expired.
(g) The department may request that a tax collector confirm
that no tax suit has been timely filed on any manufactured home tax
lien more than four years in delinquency. The department may make a
request under this subsection electronically, and a taxing
authority may provide notice of the existence or absence of a timely
filed tax suit electronically.
(h) The department shall remove from a manufactured home's
statement of ownership and location a reference to any tax lien
delinquent more than four years for which no suit has been timely
filed in accordance with Section 33.05(a)(1), Tax Code, if:
(1) a tax collector confirms no suit has been filed; or
(2) the department:
(A) has submitted to a tax collector two requests
under Subsection (g) sent not fewer than 15 days apart; and
(B) has not received any response from the tax
collector before the 60th day after the tax collector's receipt of
the second request.
SECTION 4. This Act takes effect September 1, 2013.