California Statutes

§ 20639.2. — 20639.2. (Added by Stats. 2018, Ch. 896, Sec. 15.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.5. PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW·Ch. 3.3. CHAPTER 3.3. Senior Citizens Manufactured Home Property Tax Postponement Law

As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:

(a)A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.
(b)A manufactured home which is situated on real property owned by the claimant.

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California § 20639.2. (20639.2. (Added by Stats. 2018, Ch. 896, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2018, Ch. 896, Sec. 15. (SB 1130) Effective January 1, 2019. Operative July 1, 2019, pursuant to 20639.13.

Nearby Sections

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