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.
172.1. (a) To claim tax relief in accordance with the provisions of
this chapter, the owner shall execute a declaration under penalty of
perjury that the replaced manufactured home was destroyed by a
disaster declared by the Governor and shall furnish with that
declaration any other information, prescribed by the Department of
Housing and Community Development after consultation with the
California Assessors' Association, as is necessary to establish
eligibility for relief under this chapter.
To be eligible for relief under this chapter, the replacement
manufactured home must be comparable in size, utility, and location,
as determined by the county assessor, with the destroyed manufactured
home.
For purpose of this section, "destroyed" means damaged to such an
extent that the cost of repair to the manufactured home would exceed
its value at that time immediately preceding its destruction, or the
manufactured home is declared a total loss for insurance purposes.
(b) If the replacement manufactured home is subject to local
property taxation, the affidavit and documentation required by
subdivision (a) shall be forwarded to the assessor of the county of
situs. If the assessor determines that the owner of the replacement
manufactured home is eligible for tax relief in accordance with the
provisions of this chapter, the assessor shall, notwithstanding any
other provision of law, do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, enroll the replacement manufactured home with an
assessed valuation so that the local property taxes paid shall be the
same amount as the vehicle license fee and registration fee due on
the destroyed manufactured home for the year prior to its
destruction.
(2) If the destroyed manufactured home was subject to local
property taxation, enroll the replacement manufactured home at a
taxable value equal to the taxable value of the destroyed
manufactured home at the time of its destruction.
(c) If the assessor determines that the owner of the replacement
manufactured home is not eligible for tax relief in accordance with
the provisions of this chapter, the replacement manufactured home
shall be assessed in accordance with Part 13 (commencing with Section
5800).
(d) If the replacement manufactured home is subject to the vehicle
license fee, the affidavit and documentation required by subdivision
(a) shall be forwarded to the Department of Housing and Community
Development. If the department determines that the owner is eligible
for tax relief in accordance with the provisions of this chapter, the
department shall do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, assign an in-lieu taxation classification and rating
year for determination of depreciation such that the owner of the
replacement manufactured home will be charged registration and
license fees no greater than those he or she would have been charged
for the destroyed manufactured home.
(2) If the destroyed manufactured home was subject to local
property taxation, assign an in-lieu taxation classification and
rating year for determination of depreciation such that the owner of
the replacement manufactured home will be charged registration and
license fees equal to local property taxes paid on the destroyed
manufactured home for the year prior to its destruction.
(e) If the department determines that a replacement manufactured
home subject to the vehicle license fee is not eligible for tax
relief in accordance with the provisions of this chapter, the vehicle
license fee for the replacement manufactured home shall be
determined in accordance with the provisions of Sections 18115 and
18115.5 of the Health and Safety Code.
(f) If the tax on a replacement manufactured home determined in
accordance with subdivision (b) or (d) is greater than the tax would
be if determined without reference to this chapter, the lesser amount
shall be levied.
(g) If a manufactured home subject to tax relief in accordance
with the provisions of this chapter is subsequently sold or
transferred to another party, the subsequent owner shall not receive
this tax relief unless he or she is eligible in his or her own right
for that relief.
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.
172.1. (a) To claim tax relief in accordance with the provisions of
this chapter, the owner shall execute a declaration under penalty of
perjury that the replaced manufactured home was destroyed by a
disaster declared by the Governor and shall furnish with that
declaration any other information, prescribed by the Department of
Housing and Community Development after consultation with the
California Assessors' Association, as is necessary to establish
eligibility for relief under this chapter.
To be eligible for relief under this chapter, the replacement
manufactured home must be comparable in size, utility, and location,
as determined by the county assessor, with the destroyed manufactured
home.
For purpose of this section, "destroyed" means damaged to such an
extent that the cost of repair to the manufactured home would exceed
its value at that time immediately preceding its destruction, or the
manufactured home is declared a total loss for insurance purposes.
(b) If the replacement manufactured home is subject to local
property taxation, the affidavit and documentation required by
subdivision (a) shall be forwarded to the assessor of the county of
situs. If the assessor determines that the owner of the replacement
manufactured home is eligible for tax relief in accordance with the
provisions of this chapter, the assessor shall, notwithstanding any
other provision of law, do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, enroll the replacement manufactured home with an
assessed valuation so that the local property taxes paid shall be the
same amount as the vehicle license fee and registration fee due on
the destroyed manufactured home for the year prior to its
destruction.
(2) If the destroyed manufactured home was subject to local
property taxation, enroll the replacement manufactured home at a
taxable value equal to the taxable value of the destroyed
manufactured home at the time of its destruction.
(c) If the assessor determines that the owner of the replacement
manufactured home is not eligible for tax relief in accordance with
the provisions of this chapter, the replacement manufactured home
shall be assessed in accordance with Part 13 (commencing with Section
5800).
(d) If the replacement manufactured home is subject to the vehicle
license fee, the affidavit and documentation required by subdivision
(a) shall be forwarded to the Department of Housing and Community
Development. If the department determines that the owner is eligible
for tax relief in accordance with the provisions of this chapter, the
department shall do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, assign an in-lieu taxation classification and rating
year for determination of depreciation such that the owner of the
replacement manufactured home will be charged registration and
license fees no greater than those he or she would have been charged
for the destroyed manufactured home.
(2) If the destroyed manufactured home was subject to local
property taxation, assign an in-lieu taxation classification and
rating year for determination of depreciation such that the owner of
the replacement manufactured home will be charged registration and
license fees equal to local property taxes paid on the destroyed
manufactured home for the year prior to its destruction.
(e) If the department determines that a replacement manufactured
home subject to the vehicle license fee is not eligible for tax
relief in accordance with the provisions of this chapter, the vehicle
license fee for the replacement manufactured home shall be
determined in accordance with the provisions of Sections 18115 and
18115.5 of the Health and Safety Code.
(f) If the tax on a replacement manufactured home determined in
accordance with subdivision (b) or (d) is greater than the tax would
be if determined without reference to this chapter, the lesser amount
shall be levied.
(g) If a manufactured home subject to tax relief in accordance
with the provisions of this chapter is subsequently sold or
transferred to another party, the subsequent owner shall not receive
this tax relief unless he or she is eligible in his or her own right
for that relief.
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.
172.1. (a) To claim tax relief in accordance with the provisions of
this chapter, the owner shall execute a declaration under penalty of
perjury that the replaced manufactured home was destroyed by a
disaster declared by the Governor and shall furnish with that
declaration any other information, prescribed by the Department of
Housing and Community Development after consultation with the
California Assessors' Association, as is necessary to establish
eligibility for relief under this chapter.
To be eligible for relief under this chapter, the replacement
manufactured home must be comparable in size, utility, and location,
as determined by the county assessor, with the destroyed manufactured
home.
For purpose of this section, "destroyed" means damaged to such an
extent that the cost of repair to the manufactured home would exceed
its value at that time immediately preceding its destruction, or the
manufactured home is declared a total loss for insurance purposes.
(b) If the replacement manufactured home is subject to local
property taxation, the affidavit and documentation required by
subdivision (a) shall be forwarded to the assessor of the county of
situs. If the assessor determines that the owner of the replacement
manufactured home is eligible for tax relief in accordance with the
provisions of this chapter, the assessor shall, notwithstanding any
other provision of law, do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, enroll the replacement manufactured home with an
assessed valuation so that the local property taxes paid shall be the
same amount as the vehicle license fee and registration fee due on
the destroyed manufactured home for the year prior to its
destruction.
(2) If the destroyed manufactured home was subject to local
property taxation, enroll the replacement manufactured home at a
taxable value equal to the taxable value of the destroyed
manufactured home at the time of its destruction.
(c) If the assessor determines that the owner of the replacement
manufactured home is not eligible for tax relief in accordance with
the provisions of this chapter, the replacement manufactured home
shall be assessed in accordance with Part 13 (commencing with Section
5800).
(d) If the replacement manufactured home is subject to the vehicle
license fee, the affidavit and documentation required by subdivision
(a) shall be forwarded to the Department of Housing and Community
Development. If the department determines that the owner is eligible
for tax relief in accordance with the provisions of this chapter, the
department shall do either of the following:
(1) If the destroyed manufactured home was subject to the vehicle
license fee, assign an in-lieu taxation classification and rating
year for determination of depreciation such that the owner of the
replacement manufactured home will be charged registration and
license fees no greater than those he or she would have been charged
for the destroyed manufactured home.
(2) If the destroyed manufactured home was subject to local
property taxation, assign an in-lieu taxation classification and
rating year for determination of depreciation such that the owner of
the replacement manufactured home will be charged registration and
license fees equal to local property taxes paid on the destroyed
manufactured home for the year prior to its destruction.
(e) If the department determines that a replacement manufactured
home subject to the vehicle license fee is not eligible for tax
relief in accordance with the provisions of this chapter, the vehicle
license fee for the replacement manufactured home shall be
determined in accordance with the provisions of Sections 18115 and
18115.5 of the Health and Safety Code.
(f) If the tax on a replacement manufactured home determined in
accordance with subdivision (b) or (d) is greater than the tax would
be if determined without reference to this chapter, the lesser amount
shall be levied.
(g) If a manufactured home subject to tax relief in accordance
with the provisions of this chapter is subsequently sold or
transferred to another party, the subsequent owner shall not receive
this tax relief unless he or she is eligible in his or her own right
for that relief.
