Section 5832 Of Chapter 5. Collection Of Taxes On Mobilehomes From California Revenue And Taxation Code >> Division 1. >> Part 13. >> Chapter 5.
5832
. (a) (1) Upon application, the county tax collector shall
issue a tax clearance certificate or a conditional tax clearance
certificate.
(2) Any tax clearance certificate issued shall be used to permit
registration of used manufactured homes and for any other purposes
that may be prescribed by the Controller. The certificate may
indicate that the county tax collector finds that no local property
tax is due or is likely to become due, or that any applicable local
property taxes have been paid or are to be paid in a manner not
requiring the withholding of registration or the transfer of
registration.
(3) Any conditional tax clearance certificate issued shall
indicate that the county tax collector finds that a tax liability
exists, the amount due, and the final date that amount may be paid
before a further tax liability is incurred. The certificate shall be
in any form that the Controller may prescribe, and shall be executed,
issued, and accepted for clearance of registration or permit
issuance on the conditions which the Controller may prescribe.
(b) Within five working days of receipt of the written demand for
a conditional tax clearance certificate or tax clearance certificate,
the county tax collector shall forward the conditional tax clearance
certificate or tax clearance certificate, showing no tax liability
exists, to the requesting escrow officer. In the event the final due
date of the tax clearance certificate or conditional tax clearance
certificate expires within 30 days of the date of its issuance, an
additional conditional tax clearance certificate or tax clearance
certificate shall be completed, which has a final due date of at
least 30 days beyond the date of issuance. The tax collector shall
not charge a fee for the issuance of a certificate unless a
previously issued tax clearance certificate or conditional tax
clearance certificate expires prior to the date upon which title
transfers. The fee for the issuance of a subsequent certificate with
respect to that manufactured home shall be an amount equal to the
actual costs of preparing and processing that certificate.
(c) If the tax collector fails to comply with the demand within 30
days from the date the demand is mailed, the escrow officer may
close the escrow in accordance with the provisions of subdivision (m)
of Section 18035 of the Health and Safety Code.
(d) Notwithstanding any provisions of law requiring the tax
collector to issue a tax clearance certificate or conditional tax
clearance certificate within a specified period of time, when an
escrow information demand is made pursuant to Section 18035 of the
Health and Safety Code for a manufactured home that has not been
enrolled in the county, the tax collector shall be afforded the
number of working days necessary for the assessor to determine the
value of the manufactured home and for the auditor to extend tax
liability.
(e) The issuance, alteration, forgery, or use of any tax clearance
certificate or conditional certificate in a manner contrary to the
requirements of the Controller constitutes a misdemeanor.