Section 5815 Of Chapter 3. Change In Ownership From California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 3.

. Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer's established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer's inventory, provided it remains personal property.