§ 5800 This part shall be known and may be cited as “The Manufactured Home …
§ 5801 (a) As used in Part 0.5 (commencing with Section 50), Part 1 …
§ 5802 (a) Except as provided in subdivisions (b), (c), and (d), “base …
§ 5803 (a) “Full cash value” means the “full cash value” or the “fair …
§ 5804 As used in this part, “taxable value of a manufactured home” means …
§ 5805 (a) Notwithstanding any other provision of law, manufactured …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 13 > Chapter 1 - General Provisions and Definitions

  • Appraisal: A determination of property value.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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 §. See California Revenue and Taxation Code 5801
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Private corporation: means and includes any private corporation organized under the laws of the United States or of this or any other state thereof. See California Water Code 71720
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20