# Tex. Tax Code § 32.014: TAX LIEN ON MANUFACTURED HOME

> Texas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.014

## Section

- **Citation:** Tex. Tax Code § 32.014
- **Heading:** TAX LIEN ON MANUFACTURED HOME
- **Jurisdiction:** Texas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** TX Code / Code tx / Chapter 32 / Section 32.014

## Text

(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.

## Nearby sections

- [Tex. Tax Code § 32.01 § 32.01. TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.01.md)
- [Tex. Tax Code § 32.02 § 32.02. RESTRICTIONS ON A MINERAL INTEREST TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.02.md)
- [Tex. Tax Code § 32.03 § 32.03. RESTRICTIONS ON PERSONAL PROPERTY TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.03.md)
- [Tex. Tax Code § 32.04 § 32.04. PRIORITIES AMONG TAX LIENS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.04.md)
- [Tex. Tax Code § 32.05 § 32.05. PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.05.md)
- [Tex. Tax Code § 32.06 § 32.06. PROPERTY TAX LOANS; TRANSFER OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.06.md)
- [Tex. Tax Code § 32.07 § 32.07. PERSONAL LIABILITY FOR TAX.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.07.md)
- [Tex. Tax Code § 32.014 § 32.014. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.014.md)
- [Tex. Tax Code § 32.015 § 32.015. TAX LIEN ON MANUFACTURED HOME.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.015.md)
- [Tex. Tax Code § 32.065 § 32.065. CONTRACT FOR FORECLOSURE OF TAX LIEN.](https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_TX_Ctx_C32_S32.014. Check the current official text before relying on it. Not legal advice.