Tax Code §32.014

In force on Jun 18, 2005 · this text took effect Jun 18, 2005 · same as today's text

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.

History: Added by Acts 1987, 70th Leg., ch. 633, Sec. 2, eff. Aug. 31, 1987. Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.02(b), eff. Aug. 28, 1989; Acts 1989, 71st Leg., ch. 1039, Sec. 4.04, eff. Sept. 1, 1989; Acts 1995, 74th Leg., ch. 978, Sec. 20, eff. Sept. 1, 1995; Acts 2001, 77th Leg., ch. 1055, Sec. 8, eff. Jan. 1, 2002; Acts 2003, 78th Leg., ch. 338, Sec. 46, eff. Jan. 1, 2004; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.813, eff. Sept. 1, 2003. Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438 ), Sec. 31, eff. June 18, 2005.

Source: the Legislature's file server, seen Nov 08, 2026.

Every version on file

Effective Jun 18, 2005 · seen Nov 2026–Nov 2026

Attorney General opinions that cite it

GA-0343 (Jan 31, 2005): Whether the Department of Housing and Community Affairs must revoke the statement of ownership and location, issued under Occupations Code section 1201.207, of a manufactured home when the home has been relocated without the payment of ad valorem taxes

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.