Notwithstanding any other provisions of law, a mobilehome which occupies a rental space and is not permanently attached to the land is not property subject to ad valorem property taxes for debt service of the district or of any improvement district therein.
Cal. Water Code § 72096.5
Taxes Generally
Known as the Municipal Water District Law
The act spans §§ 71000–73001 (528 sections).
Added by Stats. 1983, Ch. 109, Sec. 1.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.