California Revenue and Taxation Code

§ 229

RTC § 229 Effective Oct 2, 1985Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

(a)A floating home shall be assessed in the same manner as real property.

(b)For purposes of determining the valuation of floating homes pursuant to this section, the procedures set forth in Section 110.1 shall apply, except that:

(1)The 1979 lien date shall be substituted for the 1975 lien date.

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Legislative history

Amended by Stats. 1985, Ch. 1467, Sec. 36. Effective October 2, 1985.