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Cal. Rev. & Tax. Code § 172

Disaster Relief for Manufactured Homes

Amended by Stats. 2002, Ch. 775, Sec. 9

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.