Cal. RTC § 172
This is the official text of Cal. RTC § 172, 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
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.
Status: in_force · Read it on the official government site
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