{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5804","citation":"Rev. & Tax. Code, § 5804","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. 6.","effective":null,"html":"<p>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 <a href=\"/rtc/5813\">5813</a>, plus the value of any new construction as determined pursuant to Section <a href=\"/rtc/5825\">5825</a>.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-5804","source":"California Legislative Information bulk export (pubinfo)"}