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 [Repealed by Stats. 1983, Ch. 1281, in effect September 30, 1983.]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.