California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 10784
Official textleginfo.legislature.ca.govlast amended
# (a)
The license fee imposed by this part does not apply to any mobilehome as defined in Sections 18008 and 18211 of the Health and Safety Code which is sold and installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code.
# (b)
Any mobilehome exempted from the provisions of this part shall be subject to local property taxation.
Source: view the official text