Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

Chapter 1. General Provisions and Definitions

Section 5805

5805. Manufactured home accessories. (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicle license fee, shall not be subject to local property taxation, unless the manufactured home is also subject to local property taxation pursuant to this part or the accessory is permanently affixed to the land, such as on a foundation.

(b) In accordance with subdivision (a), manufactured home accessories installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, shall be presumed subject to the state vehicle license fee. This presumption may be rebutted by evidence that an accessory was not included in the vehicle license fee base for the manufactured home or was not otherwise subject to the vehicle license fee.

History.—Added by Stats. 1983, Ch. 349, in effect July 25, 1983. Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" throughout the section.

Note.—Section 2 of Stats. 1983, Ch. 349, provided no payment by state to local agencies or school districts because of this act.