Home/California/Statutes/Code RTC: Revenue 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/§ 5815.
California Statutes

§ 5815. — 5815. (Added by Stats. 1991, Ch. 796, Sec. 13.)

California § 5815.
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 § 5815. (5815. (Added by Stats. 1991, Ch. 796, Sec. 13.)) 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 § 5815. (2026).

Text

Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 1991, Ch. 796, Sec. 13.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 5815., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5815..