California Revenue and Taxation Code 5815 – Notwithstanding any other provision of law, a manufactured home …
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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 returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.
(Added by Stats. 1991, Ch. 796, Sec. 13.)
Terms Used In California Revenue and Taxation Code 5815
- Manufactured home: as used in this part , does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to §. See California Revenue and Taxation Code 5801
- Personal property: All property that is not real property.