585.0051 Classification. Effective January 1, 1992, Part 13 of Division 1 of the Revenue and Taxation Code, formerly titled "Taxation of Mobilehomes", is titled "Taxation of Manufactured Homes." The new law affects the classification of manufactured homes for property tax purposes and expressly provides for the exemption of such homes returned to a dealer for resale. This Letter to Assessors supersedes or affects Letter to Assessors Nos. 81/118 (9/29/1981) and 87/32 (3/21/1987); Assessors' Handbook AH 515, pages 19-22, and Assessment Practices Survey, A Report on the Assessment of Mobilehomes (1985), pages 3-5. LTA 8/31/1992 (No. 92/57).