California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 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.
  (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...
• Section 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...
• Section 5803.
  (a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped...
• Section 5804.
  As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to...
• Section 5805.
  (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or...

Last modified: October 22, 2018