Section 5811 Of Chapter 2. Determination Of Taxable Values From California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 2.

. The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The "appropriate tax rate" is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.