2007 California Health and Safety Code Article 6. Fees And Taxes

CA Codes (hsc:18114-18119)

18114.  (a) A registration fee of eleven dollars () shall be due
and payable to the department at the time of original registration or
renewal of registration for each transportable section of a
manufactured home, mobilehome, or commercial coach that is subject to
annual renewal.
   (b) For a manufactured home, mobilehome, or truck camper that is
not subject to annual renewal, the registration fee of eleven dollars
() shall be due for each transportable section at the time of
original registration and upon application for each subsequent
change, addition, or deletion of registered owners, legal owners, or
junior lienholders and shall be in addition to any other fees that
may be required by the application.
   (c) A registration fee of thirty dollars () shall be charged
for each original application for registration of a floating home and
for each subsequent application to record a change, addition, or
deletion of registered owners, legal owners, or junior lienholders of
a floating home.  This fee shall be in addition to any other fees
that may be required by the application.
   (d) A registration fee is delinquent if not paid in accordance
with the following:
   (1) On or before the expiration date of the previous registration
year for all annual renewals.
   (2) Ten days after the date the transaction is complete, as
defined in subdivision (e) of Section 18080.5, for all transactions
by or through a dealer whenever a manufactured home, mobilehome, or
commercial coach is sold, rented, leased, leased with an option to
buy, or otherwise transferred, except that for registration fees due
because of annual renewal, the fee is delinquent after the expiration
date of the previous registration year.
   (3) Except for dealer transactions, 20 days after the registration
fee became due for original registration required by subdivision
(a), and for registration fees required by subdivisions (b) and (c).

   (e) A penalty of three dollars () shall be added for each
registration fee that is delinquent.  No penalty is due if the
application and required registration fees were placed in the United
States mail before midnight on the day before the fee became
delinquent, as evidenced by postmark or affidavit by the applicant.



18114.1.  (a) In addition to the annual registration fee required by
Section 18114, an annual fee of five dollars () shall be paid to
the department at the time of registration or renewal for each
transportable section of a manufactured home or mobilehome registered
pursuant to this part. All revenues derived from this fee shall be
deposited in the Mobilehome Park Purchase Fund provided for in
Chapter 11 (commencing with Section 50780) of Part 2 of Division 31.

   (b) Any transportable section of a manufactured home or mobilehome
registered pursuant to this part and located on a private parcel
owned by the registered owner of the manufactured home or mobilehome
shall be exempt from the fee imposed by subdivision (a), if the owner
provides documentation or a written statement, signed under penalty
of perjury, which establishes to the satisfaction of the department
that the manufactured home or mobilehome is located on a private
parcel owned by the registered owner of the manufactured home or
mobilehome.
   (c) Pursuant to subdivision (b), upon renewal of registration in
1989, or thereafter, once the registered owner provides documentation
or a written statement to the department to establish the exemption,
the department shall not require the owner to establish the
exemption in each subsequent year upon renewal, unless the department
receives evidence that the manufactured home or mobilehome is no
longer located on a private parcel owned by the registered owner of
the home.  Renewal forms for registered owners of manufactured homes
or mobilehomes who have established the exemption shall not reflect
or include the fee required pursuant to subdivision (a).




18114.5.  When renewal fee penalties have not accrued with respect
to a manufactured home, mobilehome, or commercial coach subject to
this chapter and the manufactured home, mobilehome, or commercial
coach is transferred, the transferee shall have a period of 20 days
from the date of the transfer to pay any registration fees which
become due without payment of any penalties that would otherwise be
required.



18115.  Commencing July 1, 1981, the vehicle license fee levied
pursuant to Section 10751 of the Revenue and Taxation Code on
manufactured homes and mobilehomes not subject to local property
taxation pursuant to Part 13 (commencing with Section 5800) of
Division 1 of the Revenue and Taxation Code, or commercial coaches,
shall be paid to the department.  The annual amount of the fee shall
be a sum equal to 2 percent, and on and after January 1, 2005, 0.65
percent, of the market value of the manufactured home, mobilehome, or
commercial coach.  The market value shall be determined by the
department upon the basis of the original sales price of the
manufactured home, mobilehome, or commercial coach when first sold to
a consumer as a new manufactured home, mobilehome, or commercial
coach.  The annual amount of the fee charged to the owner of a
manufactured home or mobilehome subject to a license fee which
replaces a manufactured home or mobilehome destroyed, on or after
January 1, 1982, as the result of a disaster declared by the
Governor, and which meets the requirements of Chapter 2.6 (commencing
with Section 172) of Part 1 of Division 1 of the Revenue and
Taxation Code, shall be determined in accordance with Section 172.1
of the Revenue and Taxation Code.  In the event any manufactured
home, mobilehome, or commercial coach subject to this article is
modified or added to at a cost of two hundred dollars (0), or
more, a copy of the building permit required for these modifications
shall be entered in the permanent record of the manufactured home,
mobilehome, or commercial coach and the department shall classify or
reclassify the manufactured home, mobilehome, or commercial coach in
its proper class as provided in Section 18115.5.  These provisions
shall not apply in the event that the modifications are necessary to
enable a handicapped person to enter and use the manufactured home,
mobilehome, or commercial coach.



18115.5.  (a) For the purposes of this article, a classification
plan is established consisting of the following classes:  a class
from no dollar () to and including forty-nine dollars and
ninety-nine cents (.99);  a class from fifty dollars () to and
including one hundred ninety-nine dollars and ninety-nine cents
(9.99);  and thereafter a series of classes successively set up in
brackets having a spread of two hundred dollars (0), consisting
of a number of classes as will permit classification of all
manufactured homes, mobilehomes, or commercial coaches.
   (b) The market value of a manufactured home, mobilehome, or
commercial coach subject to this article for each registration year
of its life, shall be a percentage of that sum, determined as
follows:


       Registration year                          Percentage
     First  .......................................    85
     Second .......................................    70
     Third  .......................................    55
     Fourth .......................................    45
     Fifth  .......................................    40
     Sixth  .......................................    35
     Seventh.......................................    30
     Eighth .......................................    25
     Ninth  .......................................    24
     10th   .......................................    23
     11th   .......................................    22
     12th   .......................................    21
     13th   .......................................    20
     14th   .......................................    19
     15th   .......................................    18
     16th   .......................................    17
     17th   .......................................    16
     18th each succeeding year ....................    15

   It is the intent of this section that the market value of any
manufactured home, mobilehome, or commercial coach subject to this
article shall be the same in each registration year of its life as it
would be if determined pursuant to Sections 10752.1, 10753, 10753.2,
10753.3, and 10753.4 of the Revenue and Taxation Code.




18116.  (a) A license  fee is due and payable each year for renewal
of registration, on or before midnight of the expiration date
assigned by the department and noted on the registration card for all
manufactured homes, mobilehomes, and commercial coaches which are
not subject to local property taxation or otherwise exempt.  The
license fee is due and payable to the department in accordance with
the following applicable time periods:
   (1) As of the original date of sale, rental, or lease of a new
commercial coach.
   (2) Twenty days after the date of entry into California of a
commercial coach previously registered in another state.
   (3) Twenty days after the date of entry into California of a
manufactured home or mobilehome sold as new prior to July 1, 1980,
and previously registered in another state.
   (b) License fees due for original registration of a new commercial
coach are delinquent if not deposited with the department within 10
days of the original date of sale, rental, or lease.  License fees
due for renewal of registration for a manufactured home, mobilehome,
or commercial coach are delinquent if not paid on or before midnight
of the expiration date assigned by the department and noted on the
registration card that was last issued.  License fees due for a
manufactured home, mobilehome, or commercial coach previously
registered in another state are delinquent if not paid within 40 days
after the date of entry into California.  A penalty equal to 20
percent of the license fee due shall be added to any license fee due
if it is allowed to become delinquent for a period of from 1 through
119 days.  No penalty is due if the application and required license
fees were placed in the United States mail before midnight on the day
before the fees became delinquent, as evidenced by postmark or
affidavit by the applicant.
   (c) An added penalty of fifty dollars () per transportable
section shall be collected along with any other license fee and
penalty due if the license fee for renewal of registration for a
manufactured home or mobilehome is allowed to become delinquent for
120 days or more.
   (d) An added penalty of two hundred dollars (0) for each
commercial coach shall be added to any license fee and penalty due if
the license fee due for an original registration or for each
subsequent renewal of registration is allowed to become delinquent
for 120 days or more.
   (e) It is the intent of the Legislature that license fees levied
on manufactured homes, mobilehomes, or commercial coaches subject to
this part shall not be altered or increased from the rates and levels
of license fees established prior to January 1, 1981.



18116.1.  (a) Nonpayment of the fees and penalties provided for in
Sections 18114, 18114.1, and 18115, and in subdivisions (a), (b),
(c), and (d) of Section 18116 that are due on a mobilehome,
manufactured home, commercial coach, truck camper, or floating home
shall constitute a lien in favor of the State of California in the
amount owing.
   (b) Notwithstanding any other provision of law, the lien provided
for in subdivision (a) shall include all fees and penalties due and
unpaid beginning with the fees for original registration that became
delinquent for 120 days or more and continue to accrue to include all
fees and penalties that subsequently become due and remain unpaid.
   (c) Until the amount of a lien provided for in subdivision (a) or
(b) is paid to the department, the department shall not do either of
the following:
   (1) Amend the permanent title record of the manufactured home,
mobilehome, commercial coach, truck camper, or floating home which is
the subject of the lien for the purpose of transferring any
ownership interest or transferring or creating any security interest
in the manufactured home, mobilehome, commercial coach, truck camper,
or floating home.
   (2) Issue any duplicate, substitute, or new certificate of title,
registration card, or copy of a registration card with respect to the
manufactured home, mobilehome, commercial coach, truck camper, or
floating home which is the subject of the lien.



18116.2.  (a) If the lien in favor of the State of California in the
amount owing as provided by Section 18116.1 is against a commercial
coach, and that lien has not been satisfied for a period of one year
from the date the commercial coach became subject to the lien, the
department may collect the amount of the lien on the commercial coach
plus costs not to exceed four hundred fifty dollars (0) by
appropriate civil action or by seizure and sale of the commercial
coach and its contents on which the lien has been placed or by
seizure and sale of any other commercial coach owned by the owner of
the commercial coach on which the lien has been placed.
   (b) At least 10 days before the seizure, notice of the lien and of
the intent to seize and sell the commercial coach and its contents
shall be given by the department to the registered owner and legal
owners, and any other persons known to be claiming an interest in the
commercial coach or its contents, by registered mail addressed to
those persons at the last known address appearing on the department's
records.
   (c) Any person receiving the notice of the lien and the intent to
seize and sell the commercial coach and its contents may request a
hearing to contest the existence or the amount of the lien.  If no
hearing is requested, the commercial coach and its contents shall be
seized and sold.
   (d) If a hearing is requested, a 10-day notice shall be given of
the time and place of the hearing, which shall be held within the
county of residence of the person requesting the hearing or of the
registered owner.  The hearing shall be conducted by a referee, who
shall submit findings and recommendations to the director of the
department or the director's authorized representative, who shall
decide the matter.  The decision shall be effective on notice thereof
to the interested parties.
   (e) At any time before seizure or sale, any registered owner,
legal owner or person claiming an interest in the commercial coach or
its contents may pay the department the amount of the lien, plus
costs.  In that event, the seizure and sale shall not be held and the
commercial coach and its contents, if seized, shall be returned by
the department to the person entitled to its possession.  This
payment shall not constitute a waiver of the right to a hearing.
   (f) When the department or an authorized agent has reasonable
cause to believe that the lien may be jeopardized within the 10-day
notice of intent period, the commercial coach and its contents may be
seized without prior notice to the registered owner or legal owner,
upon obtaining authorization for the seizure from the director of the
department or the director's authorized representative.  In those
cases, a notice of the lien and the intent to sell the commercial
coach and its contents shall be given by the department to the
registered and legal owners and anyone known to be claiming an
interest in the commercial coach or its contents, within 48 hours
after seizure, excluding Saturdays, Sundays and the holidays
specified in Section 6700 of the Government Code.  Any hearing to
contest the lien and the seizure shall be requested within 10 days of
the date that notice was placed in the United States mail.
   (g) When a lien exists against one or more commercial coaches
owned by the same person, persons, or company, the department may
seize and sell a sufficient number of commercial coaches to satisfy
the lien plus costs, in accordance with subdivision (a).
   (h) Any state, municipality, or county law enforcement agency may
assist with the seizure and impounding of the commercial coach.
   (i) The department shall make a physical inventory of all the
contents of a commercial coach that has been seized within 24 hours
of the time of seizure.  Copies of the inventory of contents shall be
made available to any one rightfully entitled to that information.
   (j) After deducting from the proceeds of sale, any amount due to
satisfy the lien in favor of the state and the cost of the seizure
and sale, any excess proceeds of sale shall be deposited in a special
account.  The registered owner, legal owner, or anyone claiming an
interest in the mobilehome or its contents may file a claim to share
in the excess proceeds of sale within one year from the date of sale.
  If any excess proceeds of sale remain in this special account after
one year from the date of sale that money shall be transferred to
the Mobilehome-Manufactured Home Revolving Fund.



18116.5.  Used manufactured homes, used mobilehomes, and used
floating homes subject to local property taxation are exempt from the
payment of use tax upon resale or transfer as provided in Section
6379 of the Revenue and Taxation Code.


18117.  An application for registration under this part of a
manufactured home, mobilehome, or commercial coach previously
registered outside of this state shall be accompanied by payment of
the amount required to be paid under Part 1 (commencing with Section
6001) of Division 2 of the Revenue and Taxation Code with respect to
the use of the manufactured home, mobilehome, or commercial coach by
the applicant.



18117.5.  The transfer fee is delinquent if not paid within 20 days
of receipt by the transferee of a properly executed certificate of
title for the manufactured home, mobilehome, commercial coach, truck
camper, or floating home.


18118.  Whenever any application for a change, addition, or deletion
of the registered owner's name or names is filed with the department
during the 60 days immediately preceding the expiration date of the
current registration of a manufactured home, mobilehome, or
commercial coach, subject to annual renewal of registration, the
application shall be accompanied by the full renewal fees for the
ensuing registration year in addition to any other fees that may be
due and payable.



18119.  (a) If the license fee has not been paid on or before the
60th day following the date on which the fee became delinquent, the
department shall mail a notice to the registered owner, legal owner
and each junior lienholder shown on the permanent title record as of
that date, containing the following information:
   (1) That the license fee is delinquent.
   (2) That the manufactured home or mobilehome will become subject
to a penalty of fifty dollars () per transportable unit pursuant
to subdivision (b) of Section 18116, if the fees and penalties are
not paid on or before the 120th day after the date of delinquency.
   (b) On or before the last day of each calendar month, the
department shall furnish a listing of  new registrations and
transfers of title to manufactured homes and mobilehomes subject to
local property taxation under Section 5801 of the Revenue and
Taxation Code, and of all voluntary transfers to local property
taxation, as provided in subdivision (c), to the county assessor of
the county in which the manufactured home or mobilehome is sited.
   (c) The department shall transfer a manufactured home or
mobilehome which is subject to vehicle license fee to local property
taxation upon a request for the transfer, as prescribed by the
department, executed by the registered owner, legal owner, and each
junior lienholder.  Transfer pursuant to this subdivision shall be
final.  Persons obtaining such a transfer thereby waive all
entitlement to petition for reinstatement to the vehicle license fee,
and are not entitled to the refund of any vehicle registration fees
or vehicle license fees paid which apply to the period between the
date of voluntary transfer and the expiration of the registration
period for which the fees were paid.