Sec. 32.014. TAX LIEN ON MANUFACTURED HOME. (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.
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