California Revenue and Taxation Code

§ 5825

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5825Div. 1 · Part 13 · Ch. 4

(a)“Newly constructed” and “new construction” means:

(1)Any substantial addition to a manufactured home since the last lien date; and

(2)Any alteration of the manufactured home which constitutes a major rehabilitation thereof or which converts the property to a different use.

…

Legislative history

Amended by Stats. 1991, Ch. 796, Sec. 14.