Cal. RTC § 10785
This is the official text of Cal. RTC § 10785, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(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.
(b) Any new mobilehome exempted from the provisions of this part shall be subject to local property taxation.
Status: in_force · Read it on the official government site
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