Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5815 — Change in Ownership
Cal. Rev. & Tax. Code § 5815
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 5815 — Change in Ownership is in force in the current edition of the Code, and nothing recorded condemns it.
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.