27.17.030 MANUFACTURED HOME TAXATION.

The initial installation of a manufactured home on a parcel which has been installed on a permanent foundation pursuant to this ordinance shall be deemed to be a manufactured home subject to local property taxation pursuant to the Health and Safety Code and the Revenue and Taxation Code. Upon issuance of a certificate of occupancy, the City shall record with the County Recorder the specifics of such permanent installation and, also, advise the State Department of Housing and Community Development.