Section 1201.459 - Compliance Not Required for Sale for Collection of Delinquent Taxes(a) In selling a manufactured home to collect delinquent taxes, a tax assessor-collector is not required to comply with this subchapter or another provision of this chapter relating to the sale of a used manufactured home.(b) If a home does not have a serial number, seal, or label, the tax appraiser or tax assessor-collector may apply to the department for a seal if the tax appraiser or assessor-collector assumes full responsibility for the affixation of a seal to the home and the seal is actually affixed on the home.(c) A seal issued to a tax appraiser or tax assessor-collector is for identification purposes only and does not imply that:(1) the home is habitable; or(2) a purchaser of the home at a tax sale may obtain a new statement of ownership from the department without an inspection for habitability.Tex. Occ. Code § 1201.459
Amended by Acts 2017, Texas Acts of the 85th Leg. - Regular Session, ch. 408,Sec. 64, eff. 9/1/2017.Amended By Acts 2007, 80th Leg., R.S., Ch. 863, Sec. 55, eff. 1/1/2008.Amended by Acts 2003, 78th Leg., ch. 338, Sec. 33, eff. 6/18/2003.Added by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. 6/1/2003.