California Revenue and Taxation Code

§ 5811

RTC § 5811 Effective Jan 1, 2003Div. 1 · Part 13 · Ch. 2

Statute text

The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.

Legislative history

Amended by Stats. 2002, Ch. 775, Sec. 38. Effective January 1, 2003.