{"code":"RTC","codeName":"Revenue and Taxation Code","section":"172","citation":"Rev. & Tax. Code, § 172","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 2.6. Disaster Relief for Manufactured Homes [172. - 172.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-2.6"}],"history":"Amended by Stats. 2002, Ch. 775, Sec. 9.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to relief from local property taxation or vehicle license fees in accordance with the provisions of this chapter.</p>","text":"Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to relief from local property taxation or vehicle license fees in accordance with the provisions of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-for-manufactured-homes-172","source":"California Legislative Information bulk export (pubinfo)"}