Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

CHAPTER 5. Collection of Taxes on Manufactured Homes


Chapter 5. Collection of Taxes on Manufactured Homes

5830. Entry on secured roll. The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll, provided, however:

(a) If the taxes on any manufactured home are not a lien on real property of the owner of the manufactured home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll; and

(b) If the taxes on any manufactured home which are not a lien on real property of the owner of the manufactured home remain unpaid at the time set for the declaration of default for delinquent taxes, the taxes on the manufactured home, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll.

(c) The taxes on manufactured homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding the provisions of Section 2605 and whether or not the board of supervisors has adopted a resolution in accordance with Section 2700.

History.—Stats. 1983, Ch. 1224, in effect January 1, 1984, substituted "any" for "the last" after "when" in subsection (a), and deleted "the mobilehome and" after "delinquent taxes" and substituted "the" for "such" after "taxes on" in subsection (b). Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declaration of default" for "sale of the mobilehome on the secured roll to the state" after "the" in subdivision (b). Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" throughout the section.

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.

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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.

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