Section 20804 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 10.6. >> Chapter 1.
20804
. (a) "Owner of a residential dwelling" includes all of the
following:
(1) An individual with an ownership interest of a vendee, who is
in possession of the residential dwelling under a land sale contract,
provided that the contract or memorandum thereof is recorded, and
only from the date of recordation of the contract or memorandum
thereof in the office of the county recorder of a participating
county in which the residential dwelling is located.
(2) An individual with an ownership interest of a holder of a life
estate in the residential dwelling, provided that the instrument
creating the life estate is recorded, and only from the date of
recordation of that instrument in the office of the county recorder
of a participating county in which the residential dwelling is
located.
(3) If the residential dwelling is located within a participating
county, an individual with a joint-tenant or tenant-in-common
ownership interest in the residential dwelling, or the interest of a
tenant where title is held in tenancy by the entirety or as community
property.
(4) An individual with an ownership interest in the residential
dwelling and the title to the residential dwelling, located within a
participating county, is held in trust.
(5) For purposes of this chapter, an individual who is the
registered owner of a mobilehome attached to a permanent foundation
and assessed as real property.
(b) An ownership interest described in subdivision (a) shall be
required to be evidenced by a duly recorded instrument in the office
of the county recorder of a participating county in which the
residential dwelling is located.