Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 2. Imposition of Fee

Article 2. Exemptions

Section 10785

10785. New mobilehomes sold and installed for occupancy. (a) The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.

(b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.

History.—Added by Stats. 1979, Ch. 1180, in effect January 1, 1980. Stats. 1980, Ch. 285, in effect June 30, 1980, operative July 1, 1980, deleted "as a residence" after "occupancy" in subdivision (a).

Note.—Section 22 of Stats. 1980, Ch. 285, provided no payment by state to local governments because of this act.