Manufactured Housing Division
Notice to Tax Entities using a law firm for the release of tax liens or for providing statements of no taxes due.
Lien releases sent in to release a tax lien on file must be issued by the taxing entity who filed the lien (preferably on the prescribed TDHCA form).
However, if your organization is using an attorney or law firm to release your tax liens on file, they may provide a letter requesting the release of the lien providing the following language is in their request:
This law firm represents (name of the entity) in the collection of delinquent tax matters. The following taxes have been collected for the manufactured home listed below: (list year(s) and organization). We are authorized to release these tax lien(s) for this manufactured home:
Issuing a Statement that no taxes are due for each January that falls within the 18 months preceding the date of sale.
Pursuant to Chapter 1201.206(g), when the seller files an application for the issuance of a statement of ownership for a used manufactured home that is not in a retailer’s inventory, the seller shall also file with the department a statement from the tax assessor-collector that there are no personal property taxes due on the manufactured home that may have accrued on each January 1 that falls within the 18 months before the date of the sale.
If your organization is using an attorney or law firm to issue this statement that no taxes are due, we must also receive documentation from you (the taxing entity) authorizing the attorney or law firm to do so (similar to a Power of Attorney).