Would a mobilehome, the license fee on which has been delinquent more than 120 days, be subject to supplemental assessment at the time it is placed on the local property tax roll?
No. Because there has been no change in ownership, the mobilehome would not be subject to supplemental assessment. Rather, the mobilehome will first appear on the regular roll and its base year value will be established in accordance with subdivision (b) of Section 5802, which states: The base year value of a manufactured home for which the license fee is delinquent shall be its full cash value on the lien date for the fiscal year in which it is first enrolled.
Related Questions
- Would a mobilehome, the license fee on which has been delinquent more than 120 days, be subject to supplemental assessment at the time it is placed on the local property tax roll?
- Would a manufactured home, previously subject to the vehicle license fee, be subject to supplemental assessment at the time it is placed on the local property tax roll?
- May supplemental time on nonschool days run over three hours and still count as creditable time?
