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Document Citation:
Cal Rev & Tax Code § 172
Header:
CALIFORNIA CODE ANNOTATED
REVENUE AND TAXATION CODE
Division 1. Property Taxation
Part 1. General Provisions
Chapter 2.6. Disaster Relief for Manufactured Homes
Date:
08/31/2009
Document:
Cal Rev & Tax Code § 172 (2010)
§ 172. Relief from local property taxation and vehicle license fees
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.
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