HSC §18107: (a) An owner shall not be liable for taxes or fees pursuant to Article 6 (commencing with Section 18114) that accrue after the date of compliance if the owner does both of the following: (1) Properly

(a) An owner shall not be liable for taxes or fees pursuant to Article 6 (commencing with Section 18114) that accrue after the date of compliance if the owner does both of the following: (1) Properly endorses and delivers the certificate of title to the transferee as provided in this code. (2) Delivers to the Department of Housing and Community Development or deposits in the United States mail, addressed to the department, the completed notice of sale or transfer form developed by the department. (b) This section shall not be construed to impose any additional duties upon an owner who sells or transfers ownership of a manufactured home or mobilehome pursuant to any other law. (c) For purposes of this section, an “owner” means an owner who is of record as a registered owner pursuant to this part, a legal owner as defined in Section 18005.8, or a junior lienholder as defined in Section 18005.3.