Revenue and Taxation Code section 5815

Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.

Source: Section 5815, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5815.­ (updated Jan. 1, 1991; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 5815's source at ca​.gov