Registration year | Percentage |
First ........................ | 85 |
Second ........................ | 70 |
Third ........................ | 55 |
Fourth ........................ | 45 |
Fifth ........................ | 40 |
Sixth ........................ | 35 |
Seventh ........................ | 30 |
Eighth ........................ | 25 |
Ninth ........................ | 24 |
10th ........................ | 23 |
11th ........................ | 22 |
12th ........................ | 21 |
13th ........................ | 20 |
14th ........................ | 19 |
15th ........................ | 18 |
16th ........................ | 17 |
17th ........................ | 16 |
18th each succeeding year ........................ | 15 |
It is the intent of this section that the market value of any manufactured home, mobilehome, or commercial coach subject to this article shall be the same in each registration year of its life as it would be if determined pursuant to Sections 10752.1, 10753, 10753.2, 10753.3, and 10753.4 of the Revenue and Taxation Code.
Ca. Health and Saf. Code § 18115.5