§ 20639.2
84 words·~1 min read·
/ca/revenue-and-taxation-code/20639-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code that was constructed on or after June 15, 1976. “Manufactured home” includes both of the following:
(a)A manufactured home which has become real property by being affixed to the land on a permanent foundation system or otherwise and is taxed as all other real property is taxed.
(b)A manufactured home which is situated on real property owned by the claimant.