Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

Chapter 2. Determination of Taxable Values

Section 5810

5810. Valuation. Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on the roll as defined in Section 109.

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured homes" for "mobilehomes" after "part,".