Revenue and Taxation Code section 172

Whenever a manufactured home is destroyed on or after January 1, 1982, as the result of a disaster declared by the Governor, the owner shall be entitled to relief from local property taxation or vehicle license fees in accordance with the provisions of this chapter.

Source: Section 172, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=172. (updated Jan. 1, 2003; accessed Dec. 15, 2025).

172
172.1

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Verified:
Dec. 15, 2025

§ 172's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_172

Original Source: Section 172, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=172. (last accessed May 12, 2025).