Tex. Tax Code § 32.014

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 32.014 - Tax Lien on Manufactured Home

(a) If the owner of a manufactured home has elected to treat the home as real property under Section 25.08, the tax lien shall be attached to the land on which the manufactured home is located.

(b) If the owner of a manufactured home does not elect to treat the home as real property with the land on which the manufactured home is located, the tax lien on the manufactured home does not attach to the land on which the home is located.

(c) In this section, "manufactured home" has the meaning assigned by Section 1201.003, Occupations Code.

(d) This section prevails over Chapter 1201, Occupations Code, to the extent of any conflict.

Tex. Tax Code § 32.014

Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438), Sec. 31, eff. June 18, 2005

Acts 2003, 78th Leg., ch. 1276, Sec. 14A.813, eff. Sept. 1, 2003

Acts 2003, 78th Leg., ch. 338, Sec. 46, eff. Jan. 1, 2004

Acts 2001, 77th Leg., ch. 1055, Sec. 8, eff. Jan. 1, 2002

Acts 1995, 74th Leg., ch. 978, Sec. 20, eff. Sept. 1, 1995

Acts 1989, 71st Leg., ch. 1039, Sec. 4.04, eff. Sept. 1, 1989

Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.02(b), eff. Aug. 28, 1989

Added by Acts 1987, 70th Leg., ch. 633, Sec. 2, eff. Aug. 31, 1987.