The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.
Cal. Rev. & Tax. Code § 5811
Determination of Taxable Values
Known as the The Manufactured Home Property Tax Law
The act spans §§ 5800 to 5842 (19 sections).
Amended by Stats. 2002, Ch. 775, Sec. 38
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.