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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 13 - TAXATION OF MANUFACTURED HOMES
CHAPTER 1 - General Provisions and Definitions
Section 5804.
Universal Citation: CA Rev & Tax Code § 5804 (2020)
5804.
As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.
(Amended by Stats. 1991, Ch. 796, Sec. 6.)
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