Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 13. Taxation of Manufactured Homes

CHAPTER 6. Administrative and Miscellaneous Provisions

5840. Rules and regulations. The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part.

5841. Lists of registration and titles. The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listing of all new registrations and titles to manufactured homes sited, or to be sited, in that county.

History.—Stats. 1984, Ch. 1760, in effect October 1, 1984, completely revised section. Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured home" for "mobilehome" after "which a" and substituted "manufactured homes" for "mobilehomes" after "titles to".

5842. Exchange of information. The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to the regulations, titling and taxation of manufactured homes. Such information shall be held confidential by the party receiving the information, except to the extent the information is open to public inspection pursuant to Sections 408, 408.1, and 833 of the Revenue and Taxation Code, and Section 1808 of the Vehicle Code.

History.—Stats. 1991, Ch. 796, in effect January 1, 1992, substituted "manufactured homes" for "mobilehomes" after "taxation of" in the first sentence.