5825

REVENUE AND TAXATION CODE
SECTION 5825




5825.  (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.
   (b) Any rehabilitation, renovation, or modernization which
converts a manufactured home to the substantial equivalent of a new
manufactured home is a major rehabilitation of that manufactured
home.
   (c) Notwithstanding subdivisions (a) and (b), if a manufactured
home has been damaged or destroyed by misfortune or calamity, "newly
constructed" and "new construction" does not mean any timely
reconstruction or replacement of the manufactured home, or portion
thereof, where the manufactured home after reconstruction or
replacement is substantially equivalent to the manufactured home
prior to damage or destruction. Any reconstruction or replacement of
a manufactured home, or portion thereof, which is not substantially
equivalent to the damaged or destroyed manufactured home, shall be
deemed to be new construction and only that portion which exceeds
substantially equivalent reconstruction or replacement shall have a
new base year value determined pursuant to Section 110.1.
   If a manufactured home, subject to vehicle license and
registration fees pursuant to Article 6 (commencing with Section
18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety
Code, is destroyed or damaged by misfortune or calamity and is
replaced by a substantially equivalent manufactured home subject to
local property taxation, the assessor shall determine a base year
value for that replacement manufactured home so that the property
taxes levied, after adjustment for any applicable exemption, shall be
the same amount as the vehicle license and registration fees for the
previous manufactured home for the year prior to its destruction or
damage.
   (d) Notwithstanding subdivisions (a) and (b), if a manufactured
home, subject to vehicle license and registration fees pursuant to
Article 6 (commencing with Section 18114) of Chapter 8 of Part 2 of
Division 13 of the Health and Safety Code is taken by eminent domain,
acquired by a public entity, or subject to any governmental action
resulting in a judgment of inverse condemnation, "newly constructed"
and "new construction" shall not mean any timely replacement of that
manufactured home.
   If a manufactured home, subject to vehicle license and
registration fees pursuant to Article 6 (commencing with Section
18114) of Chapter 8 of Part 2 of Division 13 of the Health and Safety
Code, is taken by eminent domain, acquired by a public entity, or
subject to any governmental action resulting in a judgment of inverse
condemnation, and is replaced by a comparable manufactured home
subject to local property taxation, the assessor shall determine a
base year value for the replacement manufactured home so that the
property taxes levied, after adjustment for any applicable exemption,
shall be the same amount as the vehicle license and registration
fees for the previous manufactured home in the year that manufactured
home was taken, acquired, or adjudged to be inversely condemned.
   (e) The assessor shall determine the new base year value for the
portion of any manufactured home which has been newly constructed.
The base year value of the remainder of the manufactured home
assessed, which did not undergo new construction, shall not be
changed. New construction in progress on the lien date shall be
appraised at its full value on such date and each lien date
thereafter until the date of completion at which time the entire
portion of the manufactured home which is newly constructed shall be
reappraised at its full value.