Health & Saf. Code, § 18115.5 · Article 6. Fees and Taxes
Health & Saf. Code, § 18115.5
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) For the purposes of this article, a classification plan is established consisting of the following classes: a class from no dollar ($0) to and including forty-nine dollars and ninety-nine cents ($49.99); a class from fifty dollars ($50) to and including one hundred ninety-nine dollars and ninety-nine cents ($199.99); and thereafter a series of classes successively set up in brackets having a spread of two hundred dollars ($200), consisting of a number of classes as will permit classification of all manufactured homes, mobilehomes, or commercial coaches.
(b) The market value of a manufactured home, mobilehome, or commercial coach subject to this article for each registration year of its life, shall be a percentage of that sum, determined as follows:
Registration year Percentage
First ...... 85
Second ...... 70
Third ...... 55
Fourth ...... 45
Fifth ...... 40
Sixth ...... 35
Seventh ...... 30
Eighth ...... 25
Ninth ...... 24
10th ...... 23
11th ...... 22
12th ...... 21
13th ...... 20
14th ...... 19
15th ...... 18
16th ...... 17
17th ...... 16
18th each succeeding year ...... 15
It is the intent of this section that the market value of any manufactured home, mobilehome, or commercial coach subject to this article shall be the same in each registration year of its life as it would be if determined pursuant to Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Amended by Stats. 1983, Ch. 1076, Sec. 85.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC§ionNum=18115.5.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 10752.1Printed as Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 10753Printed as Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 10753.2Printed as Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 10753.3Printed as Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 10753.4Printed as Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code
Cited by 2 provisions
Provisions in this library whose text cites Health & Saf. Code, § 18115.5. Each shows the citation as that text prints it.
Health and Safety Code
Revenue and Taxation Code
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