(a) If the owner of a manufactured home has elected to treat the home as real property under § 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.

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Terms Used In Texas Tax Code 32.014

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Real property: means :
    (A) land;
    (B) an improvement;
    (C) a mine or quarry;
    (D) a mineral in place;
    (E) standing timber; or
    (F) an estate or interest, other than a mortgage or deed of trust creating a lien on property or an interest securing payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision. See Texas Tax Code 1.04

(c) In this section, “manufactured home” has the meaning assigned by § 1201.003, Occupations Code.
(d) This section prevails over Chapter 1201, Occupations Code, to the extent of any conflict.

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