2009 California Revenue and Taxation Code - Section 5814-5815 :: Chapter 3. Change In Ownership

5814.  (a) For purposes of this part, "change in ownership" and
"purchase" shall have the same meanings as provided in Sections 60 to
68, inclusive, to the extent applicable. The operative dates of
those sections shall be controlling in the determination of whether a
change in ownership or purchase of a manufactured home has occurred.
   (b) As used in Sections 60 to 68, inclusive, the term "real
property" includes a manufactured home that is subject to tax under
this part.

5815.  Notwithstanding any other provision of law, a manufactured
home otherwise subject to taxation pursuant to this part, which has
been removed from its situs and returned to a dealer's established
place of business for purposes of resale, shall not be subject to
property taxation during the period it is held in the dealer's
inventory, provided it remains personal property.