Section 5623 - Requirements for Applying for Disaster Tax Relief(a) In addition to the application requirements of Article 4, Registration Requirements, of this chapter, an application for registration for a manufactured home, mobilehome, or multi-unit manufactured housing which was obtained to replace a manufactured home, mobilehome, multi-unit manufactured housing destroyed on or after January 1, 1982 and for which the owner is claiming relief from local property taxation or vehicle license fees, shall meet the requirements of this section.(b) The application shall include a request for disaster tax relief which contains the following information: (1) A description of the destroyed unit by trade name, year model, decal or license number, serial number(s), and length and width.(2) A declaration stating that the unit was located in an area declared by the Governor of the State of California as being a disaster area, that the unit was destroyed as a result of the recognized disaster, and that the unit was damaged to an extent that the cost of repair exceeds the value of the unit prior to its destruction, or has been declared a total loss for insurance purposes.(3) The location address of the destroyed unit, including the county.(4) The date of destruction.(5) The cause of destruction.(6) A certification signed under penalty of perjury by each registered owner.(c) The application shall contain written verification from the county assessor's office indicating if the replacement unit is comparable in size, utility and location to the destroyed unit and if the owner is eligible for the disaster tax relief provided by Section 172.1 of the Revenue and Taxation Code.(d) The department shall upon receipt of the information required by subsections (b) and (c) provide a letter instructing the registered owner on how to apply for the disaster tax relief.(e) The applicant shall provide the County Assessor's Office with the information provided pursuant to subsection (d) to obtain the disaster tax relief, if the replacement unit is subject to local property taxation.Cal. Code Regs. Tit. 25, § 5623
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).
2. Editorial correction of subsection (c) (Register 2015, No. 20). Note: Authority cited: Sections 18015 and 18075, Health and Safety Code; and Section 172.1, Revenue and Taxation Code. Reference: Section 18075.5, Health and Safety Code; and Section 172.1, Revenue and Taxation Code.
1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d)(Register 98, No. 1).
2. Editorial correction of subsection (c) (Register 2015, No. 20).