Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5804 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 5804

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.

Citator

Cal. Rev. & Tax. Code § 5804 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.