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.
Cal. Rev. & Tax. Code § 5804
General Provisions and Definitions
Known as the The Manufactured Home Property Tax Law
The act spans §§ 5800 to 5842 (19 sections).
Amended by Stats. 1991, Ch. 796, Sec. 6.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.