Title 5801 · CA

California Code, RTC 5801.

Citation: Cal. § RTC-5801

Section: RTC-5801

California Code, RTC 5801.

skip to content

home

accessibility

FAQ

feedback

sitemap

login

x

Quick Search:

Bill Number Bill Keyword

Home

Bill Information

California Law

Publications

Other Resources

My Subscriptions

My Favorites

California Law >>

>>

Code Section

Code Section

Code: Select Code CONS BPC CIV CCP COM CORP EDC ELEC EVID FAM FIN FGC FAC GOV HNC HSC INS LAB MVC PEN PROB PCC PRC PUC RTC SHC UIC VEH WAT WIC Article:Section:

Code: Select Code All BPC CIV CCP COM CORP EDC ELEC EVID FAM FIN FGC FAC GOV HNC HSC INS LAB MVC PEN PROB PCC PRC PUC RTC SHC UIC VEH WAT WIC Section: Keyword(s):

Code Search Text Search

Up^<< Previous Next >>cross-reference chaptered billsPDF | Add To My Favorites

Search Phrase:

Code Text

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911] Â Â ( Division 1 enacted by Stats. 1939, Ch. 154. ) Â Â PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] Â Â ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) Â Â

CHAPTER 1. General Provisions and Definitions [5800 - 5805] Â Â ( Chapter 1 added by Stats. 1980, Ch. 285, Sec. 7. )

  5801.  (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which: (1) Was first sold new on or after July 1, 1980. (2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part. (b) (1) “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 Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed. (2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part. (Amended by Stats. 2002, Ch. 775, Sec. 36. Effective January 1, 2003.)