Article 1. Taxable and Exempt Property - California Revenue and Taxation Code Section 229

229.  (a) A floating home shall be assessed in the same manner as
real property.
   (b) For purposes of determining the valuation of floating homes
pursuant to this section, the procedures set forth in Section 110.1
shall apply, except that:
   (1) The 1979 lien date shall be substituted for the 1975 lien
   (2) The 1979-80 assessment roll shall be substituted for the
1975-76 assessment roll.
   (3) The date January 1, 1983, shall be substituted for the dates
June 30, 1980, and June 30, 1981.
   (c) "Floating home" means a floating structure which is all of the
   (1) It is designed and built to be used, or is modified to be
used, as a stationary waterborne residential dwelling.
   (2) It has no mode of power of its own.
   (3) It is dependent for utilities upon a continuous utility
linkage to a source originating on shore.
   (4) It has a permanent continuous hookup to a shoreside sewage
   "Floating home" does not include a vessel. This section does not
affect existing law regarding residential use of tide and submerged

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Last modified: February 16, 2015