CA Rev & Tax Code Section 20639.2

(a)

As used in this part, “mobilehome” means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which one of the following applies:

(1)

It was first sold new on or after July 1, 1980.

(2)

It was first sold new on or before June 30, 1980, and with respect to which the license fee required to be paid pursuant to Part 5 (commencing with Section 10701) of Division 2 has been delinquent for 120 days or more.

(3)

It was first sold new on or before June 30, 1980, and a request for voluntary transfer to local property taxation was made pursuant to Section 18119 of the Health and Safety Code.

(b)

As used in this chapter, “postponement” refers to mobilehome loans established prior to February 20, 2009.