Current as of September 28, 2026Rev. & Tax. Code, § 5804Official source ↗
Amended by Stats. 1991, Ch. 796, Sec. 6.
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.