California · Revenue and Taxation Code - RTC
RTC §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 vehic
What this law says, in plain English
Owners of manufactured homes destroyed in governor-declared disasters after January 1, 1982, are entitled to property tax or vehicle tax relief.
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