Section 5810 Of Chapter 2. Determination Of Taxable Values From California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 2.

. Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on the roll as defined in Section 109.