DIVISION 1. PROPERTY TAXATION 50-5911›PART 13. TAXATION OF MANUFACTURED HOMES 5800-5842›CHAPTER 1. General Provisions and Definitions 5800-5805

§ 5804

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

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 value of any new construction as determined pursuant to Section 5825.

(Amended by Stats. 1991, Ch. 796, Sec. 6.)

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California Revenue and Taxation Code

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