Section 5805 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 1.
5805
. (a) Notwithstanding any other provision of law, manufactured
home accessories, as defined in Section 18008.5 of the Health and
Safety Code, installed on a rented or leased lot with a manufactured
home first sold prior to January 1, 1977, and which were subject to
the state vehicle license fee, shall not be subject to local property
taxation, unless the manufactured home is also subject to local
property taxation pursuant to this part or the accessory is
permanently affixed to the land, such as on a foundation.
(b) In accordance with subdivision (a), manufactured home
accessories installed on a rented or leased lot with a manufactured
home first sold prior to January 1, 1977, shall be presumed subject
to the state vehicle license fee. This presumption may be rebutted by
evidence that an accessory was not included in the vehicle license
fee base for the manufactured home or was not otherwise subject to
the vehicle license fee.