{"data":{"id":"us-ca/rtc-5815","jurisdiction":"us-ca","citation":"RTC § 5815","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1d0a62dcf115d87d249b7eea54b6aa02313340bd94ad42de36e5bfcdcd2b4326","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5814","next":"us-ca/rtc-5825"},"notice":"GroundRules: Original legal text. Not legal advice."}