California Revenue and Taxation Code 5811 – The amount of local property tax on a manufactured home shall be …
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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.
(Amended by Stats. 2002, Ch. 775, Sec. 38. Effective January 1, 2003.)
Terms Used In California Revenue and Taxation Code 5811
- 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