SB 1916

Present law requires a movable structure that is attached to real property or connected with any utility service to be assessed for tax purposes as real property as an improvement to the land where located. Present law defines a "moveable structure"" as a mobile home or such other movable structure that is constructed as a trailer or semitrailer, and designed to either be towed along the highways or to be parked off the highways. Present law also requires the structure to be used, temporarily or permanently, as a residence, apartment, office, storehouse, warehouse, or for any other commercial or industrial purpose. This bill revises this requirement by, instead, requiring the st ructure, when used as a residence or apartment, to be used for such purpose permanently and not temporarily."