Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Other Code Provisions

Water Code


Chapter 3. Water District Taxes

Section 20220

20220. Mobilehomes not subject to taxes for debt service of districts. (a) Notwithstanding any other provision of law, a mobilehome used primarily for residential purposes and located on rental spaces within a mobilehome park is not property subject to ad valorem property taxes for debt service of any water district or of any improvement district therein.

(b) As used in this chapter, "water district" means any district or other political subdivision, other than a city or county, a primary function of which is the irrigation, reclamation, or drainage of land or the diversion, storage, or distribution of water primarily for domestic, municipal, agricultural, industrial, recreation, fish and wildlife enhancement, flood control, or power production purposes.

History.—Added by Stats. 1987, Ch. 56, in effect January 1, 1988.