Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 600.0001

600.0001 Assessment. As the result of Statutes of 1979, Chapter 1160, any mobilehome installed upon a foundation system on the owner's land that complies with the conditions set forth in Health and Safety Code section 18551 is real property subject to property taxation on the secured roll. As real property, mobilehomes will be valued in accordance with article XIII A, section 2 of the Constitution. LTA 1/11/1980 (No. 80/4).