SECTIONS 20220 - California Statutes

WATER CODE

SECTION 20220

20220. (a) Notwithstanding any other provision of law, a mobilehome
used primarily for residential purposes and located on rental spaces
within a mobilehome park is not property subject to ad valorem
property taxes for debt service of any water district or of any
improvement district therein.
(b) As used in this chapter, "water district" means any district
or other political subdivision, other than a city or county, a
primary function of which is the irrigation, reclamation, or drainage
of land or the diversion, storage, or distribution of water
primarily for domestic, municipal, agricultural, industrial,
recreation, fish and wildlife enhancement, flood control, or power
production purposes.