Section 5830.
5830. 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 5831.
5831. (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 […]
Section 5832.
5832. (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 […]
Section 5840.
5840. 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. (Added by Stats. 1980, Ch. 285, Sec. 7. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
Section 5841.
5841. 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. (Amended by […]
Section 5842.
5842. 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 […]
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 […]
Section 5800.
5800. This part shall be known and may be cited as “The Manufactured Home Property Tax Law.” (Amended by Stats. 1991, Ch. 796, Sec. 2.)
Section 5801.
5801. (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety […]
Section 5802.
5802. (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it is purchased or changes ownership, the base […]