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10020-10021 Process and Procedures: Reinstatement to Vehicle License Fees

10020. GENERAL APPLICATION
If a mobilehome is sold new on or before June 30, 1980, and transferred to local property taxation because the ILT was 120 days or more delinquent, the owner had the privilege, through December 31, 1986, to apply to have the mobilehome reinstated to the vehicle license fee system (Rev. & Tax. Code §10760(a)).

Reinstatement applications provided by the Department of Housing and Community Development were available from HCD offices, county assessors, and county tax collectors (Rev. & Tax. Code §10760(b)). The application provided for the tax collector's verification of data, as follows.

1) If the mobilehome was never enrolled on the local tax roll, it was so indicated. HCD collected all prior vehicle license fees before reinstatement.

NOTE: The tax collector cannot force enrollment by the assessor at the time a reinstatement application is presented for verification (Rev. & Tax. Code §10760(d)).

2) If a reinstatement application was submitted after August 31, 1985, but before June 30, 1986, all current-year taxes were collected (these taxes became enforceable on March 1, 1985) (Rev. & Tax. Code §§106, 2192, 2901). If the verification showed that taxes were paid through June 30, 1986, HCD registered the mobilehome as of July 1, 1986.

3) If prior-year taxes were paid and a reinstatement application was submitted before September 1, 1986, taxes were considered current, provided the application mailed to HCD was postmarked no later than 30 days. The verification showed that taxes were paid through June 30, 1986. HCD registered the mobilehome for in-lieu fees as of July 1, 1986. There was no property tax liability for 1986-87.

10021. SALES AND USE TAX PAYABLE BEFORE REINSTATEMENT
Historically, if the last change of ownership of a mobilehome occurred after it was transferred to local property taxation, with no sales and use taxes paid, the mobilehome could not be reinstated to ILT until any applicable sales and use taxes were paid to the State (Rev. & Tax. Code §10760(e)). This situation generally came to light when the current owner applied for reinstatement and the Department of Housing and Community Development records showed a different owner. This unexpected, last-minute expense caused many applicants to abandon their attempt to be reinstated to ILT.

Payment of sales and use taxes was also required when there was a change of ownership in conjunction with an application for reinstatement to ILT.

NOTE: The tax collector does not collect sales and use taxes. This section is included only to provide information on past practices.