As used in this part, “manufactured home” means a manufactured home as defined in § 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:

(a) A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.

Terms Used In California Revenue and Taxation Code 20639.2

  • Manufactured home: includes both of the following:

    California Revenue and Taxation Code 20639.2

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(b) A manufactured home which is situated on real property owned by the claimant.

(Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.)

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