Section 32.015 - Tax Lien on Manufactured Home(a) On payment of the taxes, penalties, and interest for a year for which a valid tax lien has been recorded on the title records of the department, the collector for the taxing unit shall issue a tax certificate showing no taxes due or a tax paid receipt for such year to the person making payment. When the tax certificate showing no taxes due or tax paid receipt is filed with the department or when no suit to collect a personal property tax lien has been filed and the lien has been delinquent for more than four years, the tax lien is extinguished and canceled and shall be removed from the title records of the manufactured home. The collector for a taxing unit may not refuse to issue a tax paid receipt to the person who offers to pay the taxes, penalties, and interest for a particular year or years, even though taxes may also be due for another year or other years.(b) In this section, "department" and "manufactured home" have the meanings assigned by Section 1201.003, Occupations Code; however, the term "manufactured home" does not include a manufactured home that has been attached to real property and for which the document of title has been canceled under Section 1201.217 of that code. Acts 2013, 83rd Leg., R.S., Ch. 1095 (H.B. 3613), Sec. 1, eff. September 1, 2013Amended by: Acts 2005, 79th Leg., Ch. 1284 (H.B. 2438), Sec. 32, eff. June 18, 2005 Acts 2003, 78th Leg., ch. 1276, Sec. 14A.814, eff. Sept. 1, 2003 Acts 2001, 77th Leg., ch. 988, Sec. 2, eff. Sept. 1, 2001 Acts 1999, 76th Leg., ch. 1481, Sec. 12, eff. Jan. 1, 2000 Acts 1995, 74th Leg., ch. 978, Sec. 21, eff. Sept. 1, 1995 Acts 1991, 72nd Leg., ch. 617, Sec. 11, eff. Aug. 26, 1991 Acts 1989, 71st Leg., ch. 1039, Sec. 4.05, eff. Sept. 1, 1989 Amended by Acts 1987, 70th Leg., ch. 1134, Sec. 22, eff. June 18, 1987Added by Acts 1985, 69th Leg., ch. 846, Sec. 15, eff. Sept. 1, 1985.