CA Health & Safety Code § 18116.1 (2021)
2021 California Code|Health and Safety Code - HSC|DIVISION 13 - HOUSING|PART 2 - MANUFACTURED HOUSING|CHAPTER 8 - Registration and Titling of Manufactured Homes, Mobilehomes, and Commercial Coaches|ARTICLE 6 - Fees and Taxes|Section 18116.1.

18116.1.  (a) Nonpayment of the fees and penalties provided for in Sections 18114, 18114.1, and 18115, and in subdivisions (a), (b), (c), and (d) of Section 18116 that are due on a mobilehome, manufactured home, commercial coach, truck camper, or floating home shall constitute a lien in favor of the State of California in the amount owing.(b) Notwithstanding any other provision of law, the lien provided for in subdivision (a) shall include all fees and penalties due and unpaid beginning with the fees for original registration that became delinquent for 120 days or more and continue to accrue to include all fees and penalties that subsequently become due and remain unpaid.(c) Until the amount of a lien provided for in subdivision (a) or (b) is paid to the department, the department shall not do either of the following:(1) Amend the permanent title record of the manufactured home, mobilehome, commercial coach, truck camper, or floating home which is the subject of the lien for the purpose of transferring any ownership interest or transferring or creating any security interest in the manufactured home, mobilehome, commercial coach, truck camper, or floating home.(2) Issue any duplicate, substitute, or new certificate of title, registration card, or copy of a registration card with respect to the manufactured home, mobilehome, commercial coach, truck camper, or floating home which is the subject of the lien.(d) (1) When application is made to the department for registration or transfer of registration of a manufactured home or mobilehome, and the applicant is not currently the registered owner, pursuant to the Register Your Mobilehome Program operated by the department in accordance with this subdivision, with respect to all charges assessed by the department prior to the date the title or interest in the manufactured home or mobilehome was transferred to the applicant, the department shall release any lien imposed pursuant to this chapter and waive all outstanding charges assessed by the department, if all of the following requirements are met:(A) The applicant provides documentation demonstrating to the satisfaction of the department ownership and the date of acquisition of ownership interest pursuant to Section 18100.5 or 18102.5.(B) The applicant, or a previous owner, did not take ownership interest on or after January 1, 2017, pursuant to a warehouseman’s lien.(C) The application is made prior to December 31, 2020.(D) The applicant pays any charges assessed by the department during the period between the time the applicant took ownership interest or December 31, 2015, whichever is later, and the time the applicant applies for relief pursuant to this subdivision.(E) The applicant has not previously filed for relief pursuant to this subdivision.(F) Any lien pursuant to Section 16182 of the Government Code has been satisfied.(2) If the applicant meets the requirements of paragraph (1) and the other requirements of this chapter not related to nonpayment or late payment of the department’s charges, fees, and penalties related to registration and titling, the department shall waive the outstanding charges, fees, or penalties identified in paragraph (1), amend the title record, and issue a duplicate, substitute, or new certificate of title, registration card, or copy of a registration card with respect to the manufactured home or mobilehome, in conformance with this chapter.(3) For purposes of any amounts owing pursuant to this subdivision, the department may establish a long term payment program of up to five years. The department may provide that any amounts owing under the payment program shall constitute a lien in favor of the State of California in the amount owing and shall be paid in full if the manufactured home or mobilehome is subsequently transferred. Failure to make the payments required by the plan is a violation of this chapter for which the department may suspend, revoke, or cancel the certificate of title pursuant to Section 18122.(4) (A) If the manufactured home or mobilehome for which an application has been submitted and approved pursuant to this subdivision and the other requirements of this chapter not related to nonpayment or late payment of the department’s charges, fees, and penalties related to registration and titling, is subject to local property taxation, the department shall issue a conditional transfer of title.(B) Upon presentation of a completed tax liability certificate as provided in subdivision (f) of Section 5832 of the Revenue and Taxation Code, if the applicant meets all of the requirements of this section and the other requirements of this chapter not related to nonpayment or late payment of the department’s charges, fees, and penalties related to registration and titling, and the requirements of paragraph (2) are met, the department shall amend the title record and issue a duplicate, substitute, or new certificate of title.(e) On or before July 1, 2021, the department shall publish an analysis of manufactured home and mobilehome registration that came into compliance through the Register Your Mobilehome Program pursuant to subdivision (d). The analysis shall include whether each unit is subject to an in-lieu tax or to local property taxation, and the number of units for which a waiver of taxes assessed by the department prior to the transfer of title of the manufactured home or mobilehome was requested.(Amended by Stats. 2019, Ch. 488, Sec. 1. (AB 173) Effective January 1, 2020.)