Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 13. Taxation of Manufactured Homes
Chapter 1. General Provisions and Definitions
Section 5804
5804. "Taxable value of a manufactured home." As used in this part, "taxable value of a manufactured home" means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.
History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome"after "value of a".