California Revenue and Taxation Code CHAPTER 2 - Determination of Taxable Values

• Section 5810.
  Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018