Tex. Tax Code § 32.014
This is the official text of Tex. Tax Code § 32.014, part of Texas’s Tax Code — governs state and local taxation.
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§ 32.014. TAX LIEN ON MANUFACTURED HOME.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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