Amends TCA Title 45 and Title 66.

As enacted, specifies that the requirement to notify the department of revenue of the death of the sole or last surviving lessee of a safe deposit box does not apply if the lessee died after December 31, 2015; specifies that a state trust institution is not required to publish public notice in order to establish and maintain a new trust office; authorizes the holder of debt secured by a mortgage, deed of trust, or other lien to assess and collect fees from the borrower of the debt for the anticipated or actual costs of making entry of partial or entire payments upon the record, or for registering a formal release.