Texas § TX.32.014 - TAX LIEN ON MANUFACTURED HOME
Full text of Texas The Texas Constitution § TX.32.014 — TAX LIEN ON MANUFACTURED HOME, with citation guidance and answers to common questions.
§ TX.32.014. TAX LIEN ON MANUFACTURED HOME
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. 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: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.32.014
What does The Texas Constitution § TX.32.014 cover?
Section TX.32.014 ("TAX LIEN ON MANUFACTURED HOME") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.32.014?
A common citation format is "The Texas Constitution § TX.32.014" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.32.014 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.