Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 5. Vehicle License Fee
Chapter 2. Imposition of Fee
Article 2. Exemptions
10784. Mobilehomes sold and installed on foundation systems. (a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.
(b) Any mobilehome exempted from the provisions of this part shall be subject to local property taxation.
History.—Added by Stats. 1979, Ch. 1160, in effect January 1, 1979. Stats. 1980, Ch. 285, in effect June 30, 1980, operative July 1, 1980, deleted "for occupancy as a residence" after "Code" in subdivision (a).
Note.—Section 22 of Stats. 1980, Ch. 285, provided no payment by state to local governments because of this act.