BILL NUMBER: AB 585	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 25, 2011
	AMENDED IN ASSEMBLY  MARCH 31, 2011

INTRODUCED BY   Assembly Member Fong

                        FEBRUARY 16, 2011

   An act to amend Section 5841 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 585, as amended, Fong. Property taxation: manufactured homes:
Department of Housing and Community Development: information to
assessor.
   The existing Manufactured Home Property Tax Law provides for the
taxation of manufactured homes, as defined, as personal property
pursuant to requirements, definitions, and procedures similar to
those applicable to the taxation of property generally. Existing law
requires the Department of Housing and Community Development to
furnish to the county assessor of the county in which a manufactured
home is sited a listing of all new registrations and titles to
manufactured homes sited, or to be sited, in that county, as
provided.
   The bill would additionally require  on or before March 1,
2012,  the Department of Housing and Community Development to
furnish to the county assessor with a complete list of all
manufactured homes on record sited within the county, as provided.
This bill would require all information furnished to the county
assessor to be in a standard text or comma delimited format that can
be imported into internal applications.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 5841 of the Revenue and Taxation Code is
amended to read:
   5841.  (a) The Department of Housing and Community Development
shall furnish to the county assessor of the county in which a
manufactured home is sited, both of the following:
    (1) 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.
   (2)  On each lien date   On or before March
1, 2012  , a complete list of all manufactured homes sited
within that county, including those manufactured homes not subject to
property tax that pay an in lieu fee to the Department of Housing
and Community Development.
   (b) The information required to be furnished to the county
assessor pursuant to subdivision (a) shall be in a standard text or
comma delimited format that can be imported into internal
applications.