Sections
Chapter 1 General Provisions and Definitions 5800 – 5805
Chapter 2 Determination of Taxable Values 5810 – 5813
Chapter 3 Change in Ownership 5814 – 5815
Chapter 4 New Construction 5825
Chapter 5 Collection of Taxes on Mobilehomes 5830 – 5832
Chapter 6 Administrative and Miscellaneous Provisions 5840 – 5842

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 13

  • 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 Water Code 9465
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Revenue and Taxation Code 60365
  • Insurer: as used in this part includes each of the following:

    California Revenue and Taxation Code 12003

  • Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed. See California Water Code 9461
  • 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. See California Water Code 9467