Laws, Regulations & Annotations

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600.0000 MOBILEHOME

Annotation 600.0015

600.0015 Disaster Relief. Revenue and Taxation Code sections 172 and 172.1 extend disaster relief to mobilehomes, but only to damage resulting from a disaster declared by the Governor. And, mobilehomes must be "destroyed" by the disaster, which for assessment purposes means damaged in excess of the economic cost to cure the damage or declared a total loss for insurance purposes. There are no pro rata tax reduction provisions and no relief is available where mobilehomes have been only partially damaged. LTA 12/17/1982 (No. 82/139).