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".