Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

CHAPTER 5. Collection of Taxes on Manufactured Homes

Section 5831

5831. Notification of amount of assessment. (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose manufactured home's taxable value has increased of the taxable value of that manufactured home as it shall appear on the completed local roll.

(b) The information given by the assessor to the assessee pursuant to subdivision (a) shall include a notification of hearings by the county board of equalization or assessment appeals board, which shall include the period during which assessment protests will be accepted and the place where they may be filed. The information shall also include an explanation of the stipulation procedure set forth in Section 1607 and the manner in which the assessee may request use of this procedure.

(c) The information shall be furnished by the assessor to the assessee personally or by regular United States mail directed to him or her at the latest address known to the assessor.

(d) Neither the failure of the assessee to receive the information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto.

(e) This section shall not apply to annual increases in the valuation of property which reflect the inflation rate, not to exceed 2 percent, pursuant to Section 5813.

(f) This section does not apply to increases in assessed value caused solely by changes in the assessment ratio provided for in Section 401.

History.—Stats. 1982, Ch. 40, in effect February 17, 1982, operative March 1, 1982, added ", of his or her right to petition for reinstatement pursuant to Article 4 (commencing with Section 10910) of Chapter 3 of Part 5," after "roll" in subdivision (a)(2). Stats. 1982, Ch. 1465, in effect January 1, 1983, deleted "of the fact that the mobilehome is to be placed on the local roll, of his or her right to petition for reinstatement pursuant to Article 4 (commencing with Section 10910) of Chapter 3 of Part 5, and" after "more" in subdivision (a)(2). Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" throughout the section, except after "assessee whose" in paragraph (2) of subdivision (a). Stats. 2002, Ch. 775 (SB 2092), in effect January 1, 2003, substituted "subdivisions (e) and (f)" for "subdivision (f)" after "as provided in" in the first sentence of subdivision (a), added the balance of the first sentence therein after "the local roll" by deleting the colon and adding the first clause of former paragraph (1) commencing with "notify each assessee" and substituting a period for "; and" after "completed local roll", and deleted former paragraph (2) thereof which provided that the assessor "Notify each assessee whose mobilehome is to be placed on the local roll pursuant to subdivision (b) of Section 5812 because its license fee has become delinquent for 120 days or more of the taxable value of the manufactured home. The notification shall also be given to the legal owner, if any, of the manufactured home, at the same time it is given to the assessee."; deleted "and legal owner, as applicable," after "to the assessee", deleted "paragraph (1) or (2) of" after "pursuant to" and added "or assessment appeals board" after "board of equalization" in the first sentence of subdivision (b); deleted former subdivision (c) which provided that "The information shall also include the full value of the property."; relettered former subdivision (d) as subdivision (c) and substituted "him or her at the" for "him at his" after "mail directed to" in the first sentence therein; and relettered former subdivisions (e), (f), and (g) as subdivisions (d), (e), and (f), respectively.