DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 2.6. Disaster Relief for Manufactured Homes 172-172.1

§ 172

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to relief from local property taxation or vehicle license fees in accordance with the provisions of this chapter.

(Amended by Stats. 2002, Ch. 775, Sec. 9. Effective January 1, 2003.)

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California Revenue and Taxation Code

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