Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 13. Taxation of Manufactured Homes
CHAPTER 3. Change in Ownership
- 5814 "Change in ownership"; "purchased" or "purchase" [Repealed]
- 5814 "Change in ownership"; "purchase"
- 5815 "Change in ownership" inclusions [Repealed]
- 5815 "Business inventories"
- 5816 "Change in ownership" exclusions [Repealed]
- 5817 Interspousal transfers [Repealed]
- 5818 Corporation and partnership interests [Repealed]
- 5819 Reappraisal; termination of joint tenancy [Repealed]
- 5820 Reporting of change in ownership information [Repealed]
Chapter 3. Change in Ownership
5814. "Change in ownership"; "purchase." (a) For purposes of this part, "change in ownership" and "purchase" shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred.
(b) As used in Sections 60 to 68, inclusive, the term "real property" includes a manufactured home that is subject to tax under this part.
History.—Added by Stats. 1983, Ch. 1281, in effect September 30, 1983. Stats.1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" after "of a" in the second sentence. Stats. 2001, Ch. 407 (SB 1181), in effect January 1, 2002, designated the former first paragraph as subdivision (a) and added subdivision (b).
Note.—Section 12 of Stats. 2001, Ch. 407 (SB 1181) provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. If the statewide cost of the claim for reimbursement does not exceed one million dollars ($1,000,000), reimbursement shall be made from the State Mandates Claims Fund.
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.