{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5800","citation":"Rev. & Tax. Code, § 5800","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 13. TAXATION OF MANUFACTURED HOMES [5800. - 5842.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-13"},{"name":"CHAPTER 1. General Provisions and Definitions [5800. - 5805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-13/chapter-1"}],"history":"Amended by Stats. 1991, Ch. 796, Sec. 2.","effective":null,"html":"<p>This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”</p>","text":"This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-5800","source":"California Legislative Information bulk export (pubinfo)"}