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