{"data":{"id":"us-ca/rtc-75.5","jurisdiction":"us-ca","citation":"RTC § 75.5","heading":"","body":"“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:\n(a) Fixtures that are normally valued as a separate appraisal unit from a structure.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","ARTICLE 1. Definitions and General Provisions [75. - 75.9.]"],"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":"421d6bd011164533bdf54314d59d5c3dce109a7ed999d468303708c6b752cc71","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-75.4","next":"us-ca/rtc-75.6"},"notice":"GroundRules: Original legal text. Not legal advice."}