CA Rev & Tax Code Section 10785

(a)

The license fee imposed by this part shall not apply to any new mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code, which is sold and installed for occupancy, in accordance with Section 18613 of the Health and Safety Code, on or after July 1, 1980.

(b)

Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.