California § 5814. 5814. (Amended by Stats. 2001, Ch. 407, Sec. 8.)

California Statutes

§ 5814. — 5814. (Amended by Stats. 2001, Ch. 407, Sec. 8.)

California § 5814.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 13.PART 13. TAXATION OF MANUFACTURED HOMES

Ch. 3.CHAPTER 3. Change in Ownership

This text of California § 5814. (5814. (Amended by Stats. 2001, Ch. 407, Sec. 8.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 5814. (2026).

Text

(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.

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(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.

Legislative History

Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.

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California § 5814., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5814..