(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 date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date.

(b) Except as provided in subdivisions (c) and (d) of Section 5802, a manufactured home that has changed ownership or had new construction completed is subject to supplemental assessment as provided in Section 75.5.

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Terms Used In California Revenue and Taxation Code 5812

  • base year value: as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. See California Revenue and Taxation Code 5802
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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

(Amended by Stats. 2002, Ch. 775, Sec. 39. Effective January 1, 2003.)

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