California Revenue and Taxation Code 5804 – As used in this part, “taxable value of a manufactured home” means …
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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 5813, plus the value of any new construction as determined pursuant to Section 5825.
(Amended by Stats. 1991, Ch. 796, Sec. 6.)
Terms Used In California Revenue and Taxation Code 5804
- 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. See California Revenue and Taxation Code 5802