2007 California Revenue and Taxation Code Chapter 5. Collection Of Taxes On Mobilehomes

CA Codes (rtc:5830-5832)

5830.  The assessment of any manufactured home shall be entered on
the secured roll and shall be subject to all provisions of law
applicable to taxes on the secured roll, provided, however:
   (a) If the taxes on any manufactured home are not a lien on real
property of the owner of the manufactured home pursuant to Section
2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes
on the secured roll becomes delinquent, the tax collector may use the
procedures applicable to the collection of delinquent taxes on the
unsecured roll; and
   (b) If the taxes on any manufactured home which are not a lien on
real property of the owner of the manufactured home remain unpaid at
the time set for the declaration of default for delinquent taxes, the
taxes on the manufactured home, together with any penalties and
costs which may have accrued thereon while on the secured roll, shall
be transferred to the unsecured roll.
   (c) The taxes on manufactured homes may be paid in two
installments as provided in Chapter 2.1 (commencing with Section
2700) of Part 5, notwithstanding the provisions of Section 2605 and
whether or not the board of supervisors has adopted a resolution in
accordance with Section 2700.



5831.  (a) Except as provided in subdivisions (e) and (f), the
assessor shall, upon or prior to completion of the local roll, notify
each assessee whose manufactured home's taxable value has increased
of the taxable value of that manufactured home as it shall appear on
the completed local roll.
   (b) The information given by the assessor to the assessee pursuant
to subdivision (a) shall include a notification of hearings by the
county board of equalization or assessment appeals board, which shall
include the period during which assessment protests will be accepted
and the place where they may be filed.  The information shall also
include an explanation of the stipulation procedure set forth in
Section 1607 and the manner in which the assessee may request use of
this procedure.
   (c) The information shall be furnished by the assessor to the
assessee personally or by regular United States mail directed to him
or her at the latest address known to the assessor.
   (d) Neither the failure of the assessee to receive the information
nor the failure of the assessor to so inform the assessee shall in
any way affect the validity of any assessment or the validity of any
taxes levied pursuant thereto.
   (e) This section shall not apply to annual increases in the
valuation of property which reflect the inflation rate, not to exceed
2 percent, pursuant to Section 5813.
   (f) This section does not apply to increases in assessed value
caused solely by changes in the assessment ratio provided for in
Section 401.



5832.  (a) (1) Upon application, the county tax collector shall
issue a tax clearance certificate or a conditional tax clearance
certificate.
   (2) Any tax clearance certificate issued shall be used to permit
registration of used manufactured homes and for any other purposes
that may be prescribed by the Controller.  The certificate may
indicate that the county tax collector finds that no local property
tax is due or is likely to become due, or that any applicable local
property taxes have been paid or are to be paid in a manner not
requiring the withholding of registration or the transfer of
registration.
   (3) Any conditional tax clearance certificate issued shall
indicate that the county tax collector finds that a tax liability
exists, the amount due, and the final date that amount may be paid
before a further tax liability is incurred.  The certificate shall be
in any form that the Controller may prescribe, and shall be
executed, issued, and accepted for clearance of registration or
permit issuance on the conditions which the Controller may prescribe.

   (b) Within five working days of receipt of the written demand for
a conditional tax clearance certificate or tax clearance certificate,
the county tax collector shall forward the conditional tax clearance
certificate or tax clearance certificate, showing no tax liability
exists, to the requesting escrow officer.  In the event the final due
date of the tax clearance certificate or conditional tax clearance
certificate expires within 30 days of the date of its issuance, an
additional conditional tax clearance certificate or tax clearance
certificate shall be completed, which has a final due date of at
least 30 days beyond the date of issuance.  The tax collector shall
not charge a fee for the issuance of a certificate unless a
previously issued tax clearance certificate or conditional tax
clearance certificate expires prior to the date upon which title
transfers.  The fee for the issuance of a subsequent certificate with
respect to that manufactured home shall be an amount equal to the
actual costs of preparing and processing that certificate.
   (c) If the tax collector fails to comply with the demand within 30
days from the date the demand is mailed, the escrow officer may
close the escrow in accordance with the provisions of subdivision (m)
of Section 18035 of the Health and Safety Code.
   (d) Notwithstanding any provisions of law requiring the tax
collector to issue a tax clearance certificate or conditional tax
clearance certificate within a specified period of time, when an
escrow information demand is made pursuant to Section 18035 of the
Health and Safety Code for a manufactured home that has not been
enrolled in the county, the tax collector shall be afforded the
number of working days necessary for the assessor to determine the
value of the manufactured home and for the auditor to extend tax
liability.
   (e) The issuance, alteration, forgery, or use of any tax clearance
certificate or conditional certificate in a manner contrary to the
requirements of the Controller constitutes a misdemeanor.