California Code of Regulations
Title 25 - Housing and Community Development
Division 1 - Housing and Community Development
Chapter 5 - Registration and Titling of Manufactured Homes, Mobilehomes, Multifamily Manufactured Home, Commercial Modular, Truck Campers, and Floating Homes
Article 4 - Registration Requirements
Section 5547.1 - Tax Clearance Certificate and Conditional Tax Clearance Certificate Requirements

Universal Citation: 25 CA Code of Regs 5547.1

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) An application for registration that transfers the interest of the registered owner of either a used manufactured home, used mobilehome, used multi-unit manufactured housing, or used floating home, which is subject to local property taxation, shall contain a completed Tax Clearance Certificate or a completed Conditional Tax Clearance Certificate.

(b) Except as provided in subsection (e), the Tax Clearance Certificate or the Conditional Tax Clearance Certificate shall be issued by the tax collector of the county within which the manufactured home, mobilehome, multi-unit manufactured housing, or floating home is located.

(c) The applicant's name(s) as shown on the Tax Clearance Certificate or the Conditional Tax Clearance Certificate shall be the same as the names of the new registered owner(s) shown on the application for registration.

(d) In order for the department to accept a completed Tax Clearance Certificate or a completed Conditional Tax Clearance Certificate, the application with which the certificate is submitted must be received by the department prior to the "void on or after date" shown on the certificate. If the application is incomplete and additional documents and/or fees are required, the department shall request a new certificate with a non-expired "void on or after date."

(e) In order for the Conditional Tax Clearance Certificate to be valid, the escrow officer shall complete the Certification of Escrow Officer portion of the Conditional Tax Clearance Certificate.

(f) In lieu of the Tax Clearance Certificate or Conditional Tax Clearance Certificate, an escrow officer shall provide a statement signed under penalty of perjury, which provides the following information:

(1) The unit identifying information;

(2) A statement certifying that a written demand for a completed Tax Clearance Certificate or a completed Conditional Tax Clearance Certificate was requested from the county tax collector, specifying the date, and that the county tax collector has failed to respond within thirty days of the date of the written demand.

1. New section filed 12-31-97; operative 1-1-98 pursuant to Government Code section 11343.4(d) (Register 98, No. 1).

Note: Authority cited: Sections 18015 and 18075, Health and Safety Code. Reference: Sections 18035(m) and 18092.7, Health and Safety Code.

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