Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 13. Taxation of Manufactured Homes
CHAPTER 3. Change in Ownership
Section 5815
5815. "Change in ownership" inclusions. [Repealed by Stats. 1983, Ch. 1281, in effect September 30, 1983.]
5815. "Business inventories." Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer's established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer's inventory, provided it remains personal property.
History.—Added by Stats. 1991, Ch. 796, in effect January 1, 1992.