Cal. Revenue and Taxation Code § 75.5
Cal. Revenue and Taxation Code § 75.5
California · California Revenue and Taxation Code · Status: effective · Effective 2000-09-12
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- Citation
- Cal. Revenue and Taxation Code § 75.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916388
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Full text
“Property” means and includes manufactured homes subject to taxation under Part 13 (commencing with Section 5800) and real property, other than the following:
(a) Fixtures that are normally valued as a separate appraisal unit from a structure.
(b) Newly created taxable possessory interests, established by month-to-month agreements in publicly owned real property, having a full cash value of fifty thousand dollars ($50,000) or less.