Rev. & Tax. Code, § 5801 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 5801
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which:
(1) Was first sold new on or after July 1, 1980.
(2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part.
(b) (1) “Manufactured home,” as used in this part, does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed.
(2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part.
Notes and commentary — not statutory text
History
Amended by Stats. 2002, Ch. 775, Sec. 36. Effective January 1, 2003.
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=5801.
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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.
Health and Safety Code
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 0.5IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTIONPrinted as Part 0.5 (commencing with Section 50)
- Rev. & Tax. Code, div. 1, pt. 1GENERAL PROVISIONSPrinted as Part 1 (commencing with Section 101)
- Rev. & Tax. Code, div. 1, pt. 2ASSESSMENTPrinted as Part 2 (commencing with Section 201)
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Health and Safety Code
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