Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 75.5 — Definitions and General Provisions
Cal. Rev. & Tax. Code § 75.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2000-09-12
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
Citator
Cal. Rev. & Tax. Code § 75.5 — Definitions and General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
(a) Fixtures that are normally valued as a separate appraisal unit from a structure.
(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.