Tex.
Tax Code Section 23.127
Retail Manufactured Housing Inventory; Value
(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 (Definitions), Occupations Code.(6)
“Manufactured housing” means:(A)
a HUD-code manufactured home as it would customarily be held by a retailer in the normal course of business in a retail manufactured housing inventory; or(B)
a mobile home as it would customarily be held by a retailer in the normal course of business in a retail manufactured housing inventory.(7)
“Mobile home” has the meaning assigned by Section 1201.003 (Definitions), Occupations Code.(8)
“Owner” means a retailer who owes current year inventory taxes imposed on a retailer’s retail manufactured housing inventory.(9)
“Retail manufactured housing inventory” means all units of manufactured housing that a retailer holds for sale at retail and that are defined as inventory by Section 1201.201 (Definitions), Occupations Code.(10)
“Retailer” has the meaning assigned by Section 1201.003 (Definitions), Occupations Code.(11)
“Retailer-financed sale” means the sale at retail of a unit of manufactured housing in which the retailer finances the purchase of the unit of manufactured housing, is the sole lender in the transaction, and retains exclusively the right to enforce the terms of the agreement that evidences the sale.(12)
“Sales price” means the total amount of money paid or to be paid to a retailer for the purchase of a unit of manufactured housing, excluding any amount paid for the installation of the unit.(13)
“Subsequent sale” means a retailer-financed sale of a unit of manufactured housing that, at the time of the sale, has been the subject of a retailer-financed sale from the same retail manufactured housing inventory in the same calendar year.(14)
“Total annual sales” means the total of the sales price for each sale from a retail manufactured housing inventory in a 12-month period.(b)
For the purpose of the computation of property taxes, the market value of a retail manufactured housing inventory on January 1 is the total annual sales, less sales to retailers and subsequent sales, for the 12-month period corresponding to the preceding tax year, divided by 12.(c)
For the purpose of the computation of property taxes on the market value of the retail manufactured housing inventory of an owner who was not a retailer on January 1 of the preceding tax year, the chief appraiser shall estimate the market value of the retail manufactured housing inventory. In making the estimate required by this subsection, the chief appraiser shall extrapolate using any sales data generated by sales from the retail manufactured housing inventory in the preceding tax year.(d)
Except for a retail manufactured housing inventory, personal property held by a retailer is appraised as provided by the other sections of this code. In the case of a retailer whose sales from the retail manufactured housing inventory are made predominately to other retailers, the chief appraiser shall appraise the retail manufactured housing inventory as provided by Section 23.12 (Inventory).(e)
A retailer is presumed to be an owner of a retail manufactured housing inventory on January 1 if, in the 12-month period ending on December 31 of the immediately preceding year, the retailer sold a unit of manufactured housing to a person other than a retailer. The presumption created by this subsection is not rebutted by the fact that a retailer does not have any units of manufactured housing physically on hand for sale from the retail manufactured housing inventory on January 1.(f)
The comptroller by rule shall adopt a form entitled “Retail Manufactured Housing Inventory Declaration.” Except as provided by Section 23.128 (Prepayment of Taxes by Manufactured Housing Retailers)(k), not later than February 1 of each year or, in the case of a retailer who was not in business on January 1, not later than the 30th day after the date the retailer commences business, each retailer shall file a declaration with the chief appraiser and file a copy with the collector. The declaration is sufficient to comply with this subsection if it sets forth the following information:(1)
the name and business address of each location at which the retailer conducts business;(2)
the retailer’s license number issued by the department;(3)
a statement that the retailer is the owner of a retail manufactured housing inventory; and(4)
the market value of the retailer’s manufactured housing inventory for the current tax year as computed under Subsection (b).(g)
The chief appraiser may examine the books and records of a retailer. A request made under this subsection must be made in writing, delivered personally to the custodian of the records at a location at which the retailer conducts business, provide a period of not less than 15 days for the person to respond to the request, and state that the person to whom the request is addressed has the right to seek judicial relief from compliance with the request. In an examination made under this section, the chief appraiser may examine:(1)
the document issued by the department showing the retailer’s license number;(2)
documentation appropriate to allow the chief appraiser to ascertain the applicability of this section and Section 23.128 (Prepayment of Taxes by Manufactured Housing Retailers) to the retailer; and(3)
sales records to substantiate information stated in a retailer’s declaration filed by the person.(h)
If a retailer fails to file a declaration as required by Subsection (f), or if, on the declaration required by Subsection (f) a retailer reports the sale of fewer than two units of manufactured housing in the preceding year, the chief appraiser shall report that fact to the department.(i)
A retailer who fails to file a declaration as required by Subsection (f) commits an offense. An offense under this subsection is a misdemeanor punishable by a fine not to exceed $500. Each day that a retailer fails to file the declaration as required by Subsection (f) is a separate violation.(j)
A retailer who violates Subsection (g) commits an offense. An offense under this subsection is a misdemeanor punishable by a fine not to exceed $500. Each day that a retailer fails to comply with Subsection (g) is a separate violation.(k)
In addition to other penalties provided by law, a retailer who fails to file or fails to timely file a declaration required by Subsection (f) is liable for a penalty in the amount of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due. A lien attaches to the retailer’s business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, county attorney, chief appraiser, or person designated by the chief appraiser shall collect the penalty established by this section in the name of the chief appraiser. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the retailer maintains the retailer’s principal place of business or residence.(l)
Section 23.123 (Declarations and Statements Confidential) applies to a declaration filed under this section in the same manner in which that section applies to a declaration filed as required by Section 23.121 (Dealer’s Motor Vehicle Inventory; Value).(m)
Except as provided by Subsection (d), a chief appraiser shall appraise retail manufactured housing inventory in the manner provided by this section.
Source:
Section 23.127 — Retail Manufactured Housing Inventory; Value, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm#23.127 (accessed Jun. 5, 2024).
