GroundRules
RTC § 5815
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 13. TAXATION OF MANUFACTURED HOMES [5800. - 5842.]
- CHAPTER 3. Change in Ownership [5814. - 5815.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON