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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 13 - TAXATION OF MANUFACTURED HOMES
CHAPTER 3 - Change in Ownership
Section 5814.
Universal Citation:
CA Rev & Tax Code § 5814 (2025)
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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.
(Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.)
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