Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 505.0015

505.0015 Cooperative Mobilehome Park. The occupants of a cooperative mobilehome park are entitled to the exemption on their respective portions of the land occupied as their principal places of residence. The corporation must annually file the prescribed Form SBE-ASD 266D, and each shareholder occupying a space as a principal place of residence must file a homeowners' claim for the land on which his place of abode is situated. The exemption is to be allowed against the market value of each site. C 3/7/1978.