Texas Tax Code
§ 23.127 — RETAIL MANUFACTURED HOUSING INVENTORY; VALUE
TX § 23.127Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 23. APPRAISAL METHODS AND PROCEDURES · Art. B. SPECIAL APPRAISAL PROVISIONS
Statute text
View on source(a)In this section:
(1)"Chief appraiser" means the chief appraiser for the appraisal district in which a retailer's retail manufactured housing inventory is located.
(2)"Collector" means the county tax assessor-collector for the county in which a retailer's retail manufactured housing inventory is located.
(3)"Declaration" means a retail manufactured housing inventory declaration form adopted by the comptroller under this section in relation to units of manufactured housing considered to be retail manufactured housing inventory.
(4)"Department" means the Texas Department of Housing and Community Affairs.
(5)"HUD-code manufactured home" has the meaning assigned by Section 1201.003, Occupations Code.
…
Legislative history
Acts 2009, 81st Leg., R.S., Ch. 116 (H.B. 2071), Sec. 7, eff. September 1, 2009. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 81, eff. September 1, 2017. Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 82, eff. September 1, 2017.