HBA-JRA H.B. 3197 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 3197
By: Ramsay
Ways & Means
7/26/1999
Enrolled



BACKGROUND AND PURPOSE 

The 75th Texas Legislature passed legislation which implemented a new
system for valuing retail manufactured housing inventories.  This
legislation defined "manufactured home" and "mobile home" as those terms
are defined Article 5221f, V.T.C.S., which defines them as a HUD-code
manufactured home or a mobile home.  Since the effective date of that
legislation, questions regarding the ad valorem taxation of other items
that are often included with the sale of a manufactured home.  H.B. 3197
defines "HUD-code manufactured home" and "mobile home" and redefines
"manufactured housing" making the tax applicable to a manufactured or
mobile home as it would customarily be held in inventory by a manufactured
housing retailer in the normal course of business. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 23.127(a), (e), and (h), Tax Code, as follows:

(a)  Deletes the definition of "manufactured home."  Defines "HUD-code
manufactured home" as it is defined by Section 3, Article 5221f, V.T.C.S.
(Texas Manufactured Housing Standards Act).  Redefines "manufactured
housing" as a HUD-manufactured home or mobile home as it would customarily
be held by a retailer in the normal course of business in a retail
manufactured housing inventory.  Defines "mobile home" as it is defined by
Section 3, Article 5221f, V.T.C.S. (Texas Manufactured Housing Standards
Act).  Makes conforming changes. 

(e)  Makes conforming changes.

(h)  Makes conforming changes.

SECTION 2.  Amends Sections 23.128(a), (b), (e), (f), and (g), Tax Code, to
make conforming changes. 

SECTION 3.  Amends Sections 23.128(h) and (i), Tax Code, to prohibit
penalties or interest from being assessed against an owner for property
taxes which the owner has previously paid but which are not delivered to
the appropriate taxing unit before the date on which such taxes become
delinquent. 

SECTION 4.  Effective date:  January 1, 2000.
Makes application of this Act prospective to a tax year that begins on or
after that date. 

SECTION 5.  Emergency clause.