Section 5811.
5811. The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated. (Amended […]
Section 5812.
5812. (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding […]
Section 5766.
5766. The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763. (Amended by Stats. 1972, Ch. 665.)
Section 5813.
5813. For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in the cost of living, as […]
Section 5767.
5767. If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required […]
Section 5814.
5814. (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 […]
Section 5768.
5768. Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records […]
Section 5815.
5815. 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, […]
Section 5781.
5781. The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part. (Added by Stats. 1971, Ch. 1759.)
Section 5825.
5825. (a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of the manufactured home which constitutes a major rehabilitation thereof or which converts the property to a different use. (b) Any rehabilitation, renovation, or modernization which converts a manufactured home to the substantial equivalent […]