H.B. No. 3613

	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.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 3613 was passed by the House on May 2,
	2013, by the following vote:  Yeas 147, Nays 0, 2 present, not
	voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 3613 was passed by the Senate on May
	22, 2013, by the following vote:  Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	APPROVED:  _____________________
	Date
	_____________________
	Governor