Cal. Rev. & Tax. Code § 10784

Current through the 2023 Legislative Session.
Section 10784 - Mobilehome sold and installed on foundation system
(a) The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.
(b) Any mobilehome exempted from the provisions of this part shall be subject to local property taxation.

Ca. Rev. and Tax. Code § 10784

Amended by Stats. 1980, Ch. 285, Sec. 9. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.