Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > N > 610.0000 NEWLY CONSTRUCTED PROPERTY > 610.0053

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

N

610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0053

610.0053 Licensed Manufactured Home. The remodel and alteration of a licensed manufactured home, that remains subject to the Vehicle License Fee and does not become real property pursuant to t Health and Safety Code section 18551, do not constitute "new construction" or subject the manufactured home to local assessment. However, a foundation and accessories that are not part of and incorporated into the manufactured home would be assessable improvements to the real property. C 1/15/2002.