Rev. & Tax. Code, § 2189.7 · Chapter 2. Effect of Tax
Rev. & Tax. Code, § 2189.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll.
(a) If the taxes on any floating home are not a lien on real property of the owner of the floating home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll.
(b) If the taxes on any floating home which are not a lien on real property of the owner of the floating home remain unpaid at the time set for the declaration of default for delinquent taxes of the floating home on the secured roll, the taxes, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll.
(c) The taxes on floating homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding Section 2605 and whether or not the county board of supervisors has adopted a resolution in accordance with Section 2700.
Notes and commentary — not statutory text
History
Added by Stats. 1986, Ch. 1420, Sec. 10.
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=RTC§ionNum=2189.7.
- Text hash
- sha256 4c3163c9d944d9d6f07955a9f4985f4dab2b1cc0ccfbcf7d18aa50a8d7b3f7f4
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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, § 229Printed as Section 229
- Rev. & Tax. Code, § 2188.1Printed as Section 2188.1, 2189, or 2189.3
- Rev. & Tax. Code, § 2189Printed as Section 2188.1, 2189, or 2189.3
- Rev. & Tax. Code, § 2189.3Printed as Section 2188.1, 2189, or 2189.3
- Rev. & Tax. Code, § 2605Printed as Section 2605
- Rev. & Tax. Code, div. 1, pt. 5, ch. 2.1Collection in Equal InstallmentsPrinted as Chapter 2.1 (commencing with Section 2700) of Part 5
- Rev. & Tax. Code, § 2700Printed as Section 2700
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.