Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

CHAPTER 5. Collection of Taxes on Manufactured Homes

Section 5832

5832. Tax clearance certificates. (a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate.

(2) Any tax clearance certificate issued shall be used to permit registration of used manufactured homes and for any other purposes that may be prescribed by the Controller. The certificate may indicate that the county tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration.

(3) Any conditional tax clearance certificate issued shall indicate that the county tax collector finds that a tax liability exists, the amount due, and the final date that amount may be paid before a further tax liability is incurred. The certificate shall be in any form that the Controller may prescribe, and shall be executed, issued, and accepted for clearance of registration or permit issuance on the conditions which the Controller may prescribe.

(b) Within five working days of receipt of the written demand for a conditional tax clearance certificate or tax clearance certificate, the county tax collector shall forward the conditional tax clearance certificate or tax clearance certificate, showing no tax liability exists, to the requesting escrow officer. In the event the final due date of the tax clearance certificate or conditional tax clearance certificate expires within 30 days of the date of its issuance, an additional conditional tax clearance certificate or tax clearance certificate shall be completed, which has a final due date of at least 30 days beyond the date of issuance. The tax collector shall not charge a fee for the issuance of a certificate unless a previously issued tax clearance certificate or conditional tax clearance certificate expires prior to the date upon which title transfers. The fee for the issuance of a subsequent certificate with respect to that manufactured home shall be an amount equal to the actual costs of preparing and processing that certificate.

(c) If the tax collector fails to comply with the demand within 30 days from the date the demand is mailed, the escrow officer may close the escrow in accordance with the provisions of subdivision (m) of Section 18035 of the Health and Safety Code.

(d) Notwithstanding any provisions of law requiring the tax collector to issue a tax clearance certificate or conditional tax clearance certificate within a specified period of time, when an escrow information demand is made pursuant to Section 18035 of the Health and Safety Code for a manufactured home that has not been enrolled in the county, the tax collector shall be afforded the number of working days necessary for the assessor to determine the value of the manufactured home and for the auditor to extend tax liability.

(e) The issuance, alteration, forgery, or use of any tax clearance certificate or conditional certificate in a manner contrary to the requirements of the Controller constitutes a misdemeanor.

History.—Stats. 1984, Ch. 678, in effect Janury 1, 1985, deleted "pursuant to Article 11 (commencing with Section 5400) of Chapter 1 of Division 3 of the Vehicle Code" after "mobilehomes" in the second sentence of the first paragraph, Stats. 1987, Ch. 1339, in effect January 1, 1988, added "(a)" before the first paragraph; substituted "shall" for "may" after "collector", added "a" after "issue", and substituted "certificate or a conditional tax clearance certificate" for "certificates" after "tax clearance" in the first sentence of subdivision (a); substituted "any tax clearance certificate issued" for "such certificates" before "shall", added "manufactured homes or" after "used", substituted "any" for "such" after "for", and substituted "which" for "as" after "purposes" in the second sentence of subdivision (a); substituted "certificate" for "certificates" after "the" in the third sentence of subdivision (a); added the fourth sentence to subdivision (a); substituted "certificate" for "certificates" after "The", substituted "the" for "such" after "issuance on", and substituted "which" for "as" after "conditions" in the fifth sentence of subdivision (a); added subdivisions (b) and (c); and lettered the former second paragraph as (d), and substituted "tax clearance certificate or conditional certificate" for "such certificate" after "any" therein. Stats. 1988, Ch. 830, in effect January 1, 1989, added "of the Health and Safety Code" after "18035", added subdivision (d), and relettered former subdivision (d) as subdivision (e). Stats. 1991, Ch. 796, in effect January 1, 1992, deleted "or mobilehomes" after "manufactured homes" in the second sentence of subdivision (a); substituted "manufactured home" for "mobilehome" throughout subdivision (d). Stats. 1992, Ch. 523, in effect January 1, 1993, added "(1)" after "(a)", "and the payment of any applicable fee," after "application", in the first sentence of subdivision (a)(1); added the second sentence to subdivision (a)(1); and created subparagraphs (2) and (3) of subdivision (a) with the second and fourth sentences, respectively, of former subdivision (a). Stats. 1994, Ch. 705, in effect January 1, 1995, deleted "and the payment of any applicable fee" after "Upon application" in paragraph (1), deleted the former first sentence of paragraph (2) which provided, "The tax collector shall not charge a fee for the first issuance of a certificate with respect to a manufactured home, but shall charge a fee for the issuance of any subsequent certificate with respect to that manufactured home in an amount equal to the actual costs of preparing and processing that certificate", substituted "that" for "which" after "any other purposes" in the former second sentence of paragraph (2), and substituted "any form that" for "such form as" after "shall be in" in the second sentence of paragraph (3) of subdivision (a); and added the third and fourth sentences in subdivision (b).

Note.—Section 6 of Stats. 1987, Ch. 1339, provided that no reimbursement is required by this act.