Cal. Rev. & Tax. Code § 20639.2

Current through the 2024 Legislative Session.

Section 20639.2 - "Manufactured home" defined

As used in this part, "manufactured home" means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. "Manufactured home" includes both of the following:

(a) A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.

(b) A manufactured home which is situated on real property owned by the claimant.

Ca. Rev. and Tax. Code § 20639.2

Added by Stats 2018 ch 896 (SB 1130),s 15, eff. 1/1/2019.