Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 585.0055

585.0055 Exemptions. Accessories of manufactured homes are not exempt from property taxation under Water Code sections 20200 or 72096.5. The accessories determined to be improvements to land are subject to property taxes and special assessments, while those accessories classified as personal property are subject to property taxes but not special assessments. C 11/26/1985.