Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 2. Exemptions

Section 10784

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.