{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5811","citation":"Rev. & Tax. Code, § 5811","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 2. Determination of Taxable Values [5810. - 5813.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-13/chapter-2"}],"history":"Amended by Stats. 2002, Ch. 775, Sec. 38.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section <a href=\"/rtc/93\">93</a> for the tax rate area in which the manufactured home is situated.</p>","text":"The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determination-of-taxable-values-5811","source":"California Legislative Information bulk export (pubinfo)"}