BlackletterCalifornia law

PART 13. TAXATION OF MANUFACTURED HOMES [5800. - 5842.]

Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1.

§§ 5800–5842 · 19 sections

  1. CHAPTER 1. General Provisions and Definitions §§ 5800–5805 · 6 sections
    • § 5800 This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”
    • § 5801 (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured…
    • § 5802 (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date…
    • § 5803 (a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped…
    • § 5804 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…
    • § 5805 (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a…
  2. CHAPTER 2. Determination of Taxable Values §§ 5810–5813 · 4 sections
    • § 5810 Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be…
    • § 5811 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…
    • § 5812 (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the…
    • § 5813 For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of: (a) Its…
  3. CHAPTER 3. Change in Ownership §§ 5814–5815 · 2 sections
    • § 5814 (a) For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent…
    • § 5815 Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and…
  4. CHAPTER 4. New Construction § 5825 · 1 section
    • § 5825 (a) “Newly constructed” and “new construction” means: (1) Any substantial addition to a manufactured home since the last lien date; and (2) Any alteration of…
  5. CHAPTER 5. Collection of Taxes on Mobilehomes §§ 5830–5832 · 3 sections
    • § 5830 The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured…
    • § 5831 (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose manufactured…
    • § 5832 (a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate. (2) Any tax clearance…
  6. CHAPTER 6. Administrative and Miscellaneous Provisions §§ 5840–5842 · 3 sections
    • § 5840 The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of,…
    • § 5841 The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the…
    • § 5842 The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to…