reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 5765 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5765.

5765.  (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if the correct information has been reported and the proper amount of tax has been paid.(b) In those cases wherein the board determines that an audit would have been required under Section 469 if the racehorses were subject to property taxation, rather than to the provisions of this part, the assessor shall perform such audits of the books and records of the owners of racehorses subject to the tax imposed by this part as the board by rules and regulations may prescribe.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5766 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5766.

5766.  The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5767 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5767.

5767.  If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required to file the report required by Section 5782 files any false or fraudulent report with an intent to defeat or evade any tax due under this part, the tax collector shall impose on the lawful amount of tax due under this part, a penalty equal to 25 percent of the tax, and the penalties provided by Section 5763.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5768 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 4 - Collection|Section 5768.

5768.  Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records relevant to the number and type of racehorses located in any county of the state during any taxable period and the number of days spent in each county during that period. Records referred to in this section shall be retained by the owner for a period of five years from the date any tax to which they relate becomes due.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5781 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 5 - Administration|Section 5781.

5781.  The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part.(Added by Stats. 1971, Ch. 1759.)
CA Rev & Tax Code § 5782 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 5 - Administration|Section 5782.

5782.  On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall be filed on or before 5:00 p.m. on the day the tax due becomes delinquent.(Amended by Stats. 1972, Ch. 665.)
CA Rev & Tax Code § 5783 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 5 - Administration|Section 5783.

5783.  The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the report, together with a copy of the report, in order that the auditor of any county receiving transferred funds can allocate them in the manner provided for in Section 5790.(Amended by Stats. 1983, Ch. 1281, Sec. 35. Effective September 30, 1983.)
CA Rev & Tax Code § 5790 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 12 - TAXATION OF RACEHORSES|CHAPTER 5 - Administration|Section 5790.

5790.  All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner:(a) If the domicile of the racehorse was located within a city and any school district, the proceeds from such racehorse shall be distributed one-third to the city, one-third to the school district, and one-third to the county.(b) If the domicile of the racehorse was located outside of any city but was located within one or more school districts, the proceeds from such racehorse shall be distributed one-half to the school district or districts and one-half to the county.(c) If the domicile of the racehorse was located in both an elementary school district and a high school district, the proceeds allocable to school districts shall be divided equally between the elementary and high school districts to the exclusion of all other school districts.The details of the method of allocation shall be supplied by the county auditor, and shall fairly carry out the purposes of this section.(Added by renumbering Section 5801 by Stats. 1980, Ch. 285, Sec. 6. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
CA Rev & Tax Code § 5800 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5800.

5800.  This part shall be known and may be cited as “The Manufactured Home Property Tax Law.”(Amended by Stats. 1991, Ch. 796, Sec. 2.)
CA Rev & Tax Code § 5801 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5801.

5801.  (a) As used in Part 0.5 (commencing with Section 50), Part 1 (commencing with Section 101), Part 2 (commencing with Section 201), and this part, “manufactured home” means a manufactured home as defined in Section 18007 of the Health and Safety Code or a mobilehome as defined in Section 18008 of the Health and Safety Code which:(1) Was first sold new on or after July 1, 1980. (2) Was, at the request of the owner, and following his or her notification of the Department of Housing and Community Development and the assessor, made subject to taxation under this part. (b) (1) “Manufactured home,” as used in this part, does not include a manufactured home which has become real property by being affixed to land on a permanent foundation system pursuant to Section 18551 of the Health and Safety Code and is taxed as all other real property is taxed. (2) Except as provided in paragraph (1), a manufactured home, otherwise subject to taxation pursuant to this part, shall not be classified as real property for property taxation purposes that would be excluded from taxation pursuant to this part.(Amended by Stats. 2002, Ch. 775, Sec. 36. Effective January 1, 2003.)
CA Rev & Tax Code § 5802 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5802.

5802.  (a) Except as provided in subdivisions (b), (c), and (d), “base year value” as used in this part means the full cash value of a manufactured home on the date the manufactured home is purchased or changes ownership. If the manufactured home undergoes any new construction after it is purchased or changes ownership, the base year value of the new construction is its full cash value on the date on which the new construction is completed, and if uncompleted, on the lien date.(b) 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.(c) The base year value of a manufactured home converted pursuant to Section 18119 of the Health and Safety Code from taxation under Part 5 (commencing with Section 10701) of Division 2 to taxation under this part shall be its full cash value on the lien date for the fiscal year in which that manufactured home is first enrolled. A manufactured home that has been converted is not subject to supplemental assessment pursuant to Section 75.5 by reason of the conversion.(d) The base year value of a manufactured home that changes ownership in the same calendar year after a conversion in the same calendar year, shall be its full cash value on the date of the change in ownership and its value shall be enrolled on the next lien date. The change in ownership is not subject to supplemental assessment as provided in Section 75.5.(e) This section shall become operative on January 1, 1999.(Amended by Stats. 2002, Ch. 775, Sec. 36.5. Effective January 1, 2003.)
CA Rev & Tax Code § 5803 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5803.

5803.  (a) “Full cash value” means the “full cash value” or the “fair market value,” as determined pursuant to Section 110, of a manufactured home similarly equipped and installed, including any value attributable to a manufactured home accessory building or structure as defined in Section 18008.5 of the Health and Safety Code which is sold along with the manufactured home, giving recognition, however, to the exemption provided in subdivision (m) of Section 3 of Article XIII of the Constitution.(b) The Legislature finds and declares that, because owners of manufactured homes subject to property taxation on rented or leased land do not own the land on which the manufactured home is located and are subject to having the manufactured home removed upon termination of tenancy, “full cash value” for purposes of subdivision (a) does not include any value attributable to the particular site where the manufactured home is located on rented or leased land which would make the sale price of the manufactured home at that location different from its price at some other location on rented or leased land. In determining the “full cash value” of a manufactured home on rented or leased land, the assessor shall take into consideration, among other relevant factors, cost data issued pursuant to Section 401.5 or sales prices listed in recognized value guides for manufactured homes, including, but not limited to, the National Automobile Dealers Association’s Manufactured Housing Appraisal Guide.(Amended by Stats. 2007, Ch. 596, Sec. 21. Effective January 1, 2008.)
CA Rev & Tax Code § 5804 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5804.

5804.  As used in this part, “taxable value of a manufactured home” means the base year value, or the base year value as adjusted pursuant to Section 5813, plus the value of any new construction as determined pursuant to Section 5825.(Amended by Stats. 1991, Ch. 796, Sec. 6.)
CA Rev & Tax Code § 5805 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 1 - General Provisions and Definitions|Section 5805.

5805.  (a) Notwithstanding any other provision of law, manufactured home accessories, as defined in Section 18008.5 of the Health and Safety Code, installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, and which were subject to the state vehicle license fee, shall not be subject to local property taxation, unless the manufactured home is also subject to local property taxation pursuant to this part or the accessory is permanently affixed to the land, such as on a foundation. (b) In accordance with subdivision (a), manufactured home accessories installed on a rented or leased lot with a manufactured home first sold prior to January 1, 1977, shall be presumed subject to the state vehicle license fee. This presumption may be rebutted by evidence that an accessory was not included in the vehicle license fee base for the manufactured home or was not otherwise subject to the vehicle license fee.(Amended by Stats. 1991, Ch. 796, Sec. 7.)
CA Rev & Tax Code § 5810 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 2 - Determination of Taxable Values|Section 5810.

5810.  Except as otherwise provided in this part, manufactured homes shall be subject to property taxation in the same manner and to the same extent, and shall be subject to the other provisions of this division in the same manner and to the same extent as any other personal property on the roll as defined in Section 109.(Amended by Stats. 1991, Ch. 796, Sec. 8.)
CA Rev & Tax Code § 5811 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 2 - Determination of Taxable Values|Section 5811.

5811.  The amount of local property tax on a manufactured home shall be determined by applying the appropriate assessment ratio and tax rate to the taxable value of the manufactured home. The “appropriate tax rate” is the rate determined under Section 93 for the tax rate area in which the manufactured home is situated.(Amended by Stats. 2002, Ch. 775, Sec. 38. Effective January 1, 2003.)
CA Rev & Tax Code § 5812 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 2 - Determination of Taxable Values|Section 5812.

5812.  (a) The base year value of a manufactured home which is purchased or which changed ownership shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. The value of any new construction shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date.(b) Except as provided in subdivisions (c) and (d) of Section 5802, a manufactured home that has changed ownership or had new construction completed is subject to supplemental assessment as provided in Section 75.5.(Amended by Stats. 2002, Ch. 775, Sec. 39. Effective January 1, 2003.)
CA Rev & Tax Code § 5813 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 2 - Determination of Taxable Values|Section 5813.

5813.  For each lien date after the lien date for which the base year value is determined, the taxable value of a manufactured home shall be the lesser of:(a) Its base year value, compounded annually since the base year by an inflation factor, which shall be the percentage change in the cost of living, as defined in Section 51, provided, that any percentage increase shall not exceed 2 percent of the prior year’s value; or(b) Its full cash value, as defined in Section 5803, as of the lien date, taking into account reductions in value due to damage, destruction, depreciation, obsolescence, or other factors causing a decline in value; or(c) If the manufactured home is damaged or destroyed by disaster, misfortune, or calamity, its value determined pursuant to (b) shall be its base year value until the manufactured home is restored, repaired or reconstructed or other provisions of law require establishment of a new base year value.(Amended by Stats. 2002, Ch. 775, Sec. 40. Effective January 1, 2003.)
CA Rev & Tax Code § 5814 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 3 - Change in Ownership|Section 5814.

5814.  (a) For purposes of this part, “change in ownership” and “purchase” shall have the same meanings as provided in Sections 60 to 68, inclusive, to the extent applicable. The operative dates of those sections shall be controlling in the determination of whether a change in ownership or purchase of a manufactured home has occurred.(b) As used in Sections 60 to 68, inclusive, the term “real property” includes a manufactured home that is subject to tax under this part.(Amended by Stats. 2001, Ch. 407, Sec. 8. Effective January 1, 2002.)
CA Rev & Tax Code § 5815 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 3 - Change in Ownership|Section 5815.

5815.  Notwithstanding any other provision of law, a manufactured home otherwise subject to taxation pursuant to this part, which has been removed from its situs and returned to a dealer’s established place of business for purposes of resale, shall not be subject to property taxation during the period it is held in the dealer’s inventory, provided it remains personal property.(Added by Stats. 1991, Ch. 796, Sec. 13.)
CA Rev & Tax Code § 5830 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 5 - Collection of Taxes on Mobilehomes|Section 5830.

5830.  The assessment of any manufactured home shall be entered on the secured roll and shall be subject to all provisions of law applicable to taxes on the secured roll, provided, however:(a) If the taxes on any manufactured home are not a lien on real property of the owner of the manufactured home pursuant to Section 2188.1, 2189, or 2189.3 and are unpaid when any installment of taxes on the secured roll becomes delinquent, the tax collector may use the procedures applicable to the collection of delinquent taxes on the unsecured roll; and (b) If the taxes on any manufactured home which are not a lien on real property of the owner of the manufactured home remain unpaid at the time set for the declaration of default for delinquent taxes, the taxes on the manufactured home, together with any penalties and costs which may have accrued thereon while on the secured roll, shall be transferred to the unsecured roll. (c) The taxes on manufactured homes may be paid in two installments as provided in Chapter 2.1 (commencing with Section 2700) of Part 5, notwithstanding the provisions of Section 2605 and whether or not the board of supervisors has adopted a resolution in accordance with Section 2700.(Amended by Stats. 1991, Ch. 796, Sec. 15.)
CA Rev & Tax Code § 5831 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 5 - Collection of Taxes on Mobilehomes|Section 5831.

5831.  (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose manufactured home’s taxable value has increased of the taxable value of that manufactured home as it shall appear on the completed local roll.(b) The information given by the assessor to the assessee pursuant to subdivision (a) shall include a notification of hearings by the county board of equalization or assessment appeals board, which shall include the period during which assessment protests will be accepted and the place where they may be filed. The information shall also include an explanation of the stipulation procedure set forth in Section 1607 and the manner in which the assessee may request use of this procedure.(c) The information shall be furnished by the assessor to the assessee personally or by regular United States mail directed to him or her at the latest address known to the assessor.(d) Neither the failure of the assessee to receive the information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto. (e) This section shall not apply to annual increases in the valuation of property which reflect the inflation rate, not to exceed 2 percent, pursuant to Section 5813. (f) This section does not apply to increases in assessed value caused solely by changes in the assessment ratio provided for in Section 401.(Amended by Stats. 2002, Ch. 775, Sec. 41. Effective January 1, 2003.)
CA Rev & Tax Code § 5840 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 6 - Administrative and Miscellaneous Provisions|Section 5840.

5840.  The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part.(Added by Stats. 1980, Ch. 285, Sec. 7. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
CA Rev & Tax Code § 5841 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 6 - Administrative and Miscellaneous Provisions|Section 5841.

5841.  The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listing of all new registrations and titles to manufactured homes sited, or to be sited, in that county.(Amended by Stats. 1991, Ch. 796, Sec. 18.)
CA Rev & Tax Code § 5842 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 13 - TAXATION OF MANUFACTURED HOMES|CHAPTER 6 - Administrative and Miscellaneous Provisions|Section 5842.

5842.  The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to the regulations, titling and taxation of manufactured homes. Such information shall be held confidential by the party receiving the information, except to the extent the information is open to public inspection pursuant to Sections 408, 408.1, and 833 of the Revenue and Taxation Code, and Section 1808 of the Vehicle Code.(Amended by Stats. 1991, Ch. 796, Sec. 19.)
CA Rev & Tax Code § 6001 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6001.

6001.  This part is known and may be cited as the “Sales and Use Tax Law.”(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6002 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6002.

6002.  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6003 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6003.

6003.  “Sales tax” means the tax imposed by Chapter 2 of this part.(Added by Stats. 1941, Ch. 36.)
CA Rev & Tax Code § 6004 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 1 - SALES AND USE TAXES|CHAPTER 1 - General Provisions and Definitions|Section 6004.

6004.  “Use tax” means the tax imposed by Chapter 3 of this part.(Added by Stats. 1941, Ch. 36.)