Cal. Civ. Code § 398.10b

(a) If a resident abandons a manufactured home, the manufactured home community owner
or other authorized person may:
(1) (i) enter the manufactured home and secure any appliances, furnishings, materials, supplies
or other personal property in the manufactured home;
(ii) disconnect the manufactured home from any utilities; and
(iii) otherwise exercise ordinary care in relation to the manufactured home and personal
property, including promptly disposing of perishable food and contacting an animal
control agency or humane society to remove any abandoned pets.
(2) (i) Move the manufactured home, any personal property inside the manufactured home and
personal property located within the manufactured home community that is believed
to belong to the resident to a storage area within the manufactured home community
or to another location deemed necessary and proper without the requirement of obtaining
a removal permit for the manufactured home from the local taxing authority which would
otherwise be required under 53 Pa.C.S. § 8821(d) (relating to assessment of mobile
homes and house trailers). Prior to moving the manufactured home and personal property,
the community owner shall notify the former manufactured home resident by mail and
by posting on the manufactured home and at any other known address or by any other
means by which notice may be achieved. The notice shall state that the manufactured
home and personal property, if applicable, will be moved 60 days after the date of
notice and shall inform the former resident of the new location of the manufactured
home and personal property.
(ii) The manufactured home shall continue to be subject to the lien for taxes assessed
against it, but the real estate on which the manufactured home was and is located
shall not be encumbered by or subject to the lien.
(3) Assess removal charges and storage charges against the former manufactured home residents.
(4) Dispose of the personal property or manufactured home, or both, in accordance with
the procedures set forth in subsection (c). If the personal property or manufactured
home is sold, the proceeds from the sale shall be distributed in the following order:
(i) to pay the costs of moving, storing and selling the personal property or manufactured
home;
(ii) to pay all back rent due and all other amounts due to the community owner;
(iii) to pay all outstanding taxes on the manufactured home; and
(iv) to pay all outstanding liens on the manufactured home.
Any amount still remaining from the sale after payment of the items in subparagraphs
(i), (ii), (iii) and (iv) shall be paid to the resident. If the resident's whereabouts
are unknown, any amount due and payable to the resident shall be paid to the Commonwealth
as required by Article XIII.1 of the act of April 9, 1929 (P.L.343, No.176), known
as "The Fiscal Code."
(a.1) Notwithstanding any other provision of law to the contrary, upon proper disposal of
the personal property and the manufactured home, neither the purchaser nor the manufactured
home community owner, nor any person acting for or on behalf of the purchaser or the
manufactured home community owner, shall be liable for any outstanding taxes or liens
on the home.
(b) The manufactured home community owner or other authorized person acting in good faith
to comply with the requirements of this section are not responsible for any loss or
damage to a home, personal property inside the manufactured home or within the community,
or for any fees, assessments or other charges of any kind relating to the abandoned
manufactured home unless the community owner failed to provide the notice required
under this section or failed to exercise due care of the home or personal property.
(c) (1) The manufactured home community owner or other authorized person may dispose of the
manufactured home and personal property after first giving written notice to the resident
and any lienholder. The notice shall be sent by certified mail, return-receipt requested,
or by receipted first-class mail, to the resident's last known address, which may
be the address of the premises, and at any alternate address or addresses if known
to the owner or other authorized person, including the address of emergency contacts
if provided. The notice shall also be posted in a conspicuous location in the manufactured
home community.
(2) The notice of removal required by subsection (a)(2)(i) and the notice of disposal
required by this subsection may be combined in one notice.
(d) The notice required under this section shall state the following:
(1) The manufactured home and contents are considered abandoned and, to avoid the sale
or other disposal of the manufactured home, the manufactured home and contents must
be claimed and removed from the premises in the manufactured home community or from
the storage area or from the place of storage within 60 days after the date of mailing
of the notice.
(2) If the manufactured home and contents are not claimed and removed within the time
set forth in the notice:
(i) the owner or other authorized person may sell the manufactured home at public or private
sale with or without additional notices; or
(ii) if it is reasonably determined by the owner or other authorized person that the value
of the property is so low that the cost of storage and conducting a sale would exceed
the amount that would be realized from the sale of the manufactured home, the manufactured
home may be destroyed or discarded.
(3) (i) Within the time provided in the notice, the resident may claim the manufactured home
by notifying the manufactured home community owner or other authorized person in writing
that the manufactured home will be claimed and removed within the time provided in
the notice or such later time as is mutually agreed to by the owner or other authorized
person and the resident.
(ii) If the resident fails to claim and remove the manufactured home within the time specified
in the notice or such later time, the manufactured home shall be conclusively deemed
abandoned, and the community owner or other authorized person shall be entitled to
proceed to sell or otherwise dispose of the manufactured home.
(e) When a manufactured home community owner or other authorized person disposes of the
manufactured home, notice of disposal shall be sent to the Department of Transportation,
addressed to the Bureau of Motor Vehicles, Vehicle Registration Division or such other
office or bureau as is designated by the department.
(f) (1) When a manufactured home is sold under this section, the Department of Transportation
shall, upon proof of sale and purchase and regardless of anything to the contrary
in 75 Pa.C.S. (relating to vehicles), issue a certificate of title to the purchaser
evidencing no encumbrances.
(2) If the manufactured home is not sold but is destroyed or discarded because the value
of the manufactured home was determined to be so low that the storage and sale would
exceed the amount to be realized in the sale, the department shall, upon receiving
notarized documentation that the manufactured home was destroyed or discarded, make
an appropriate notation on its recordkeeping system that the manufactured home has
been destroyed or discarded and that no certificate of title should again be issued
for the manufactured home.
(3) The Department of Transportation may create and use a special form for this process
but may not impose any other requirements for compliance with this provision to be
fulfilled.
(g) (1) When a manufactured home is moved to a storage area or another location or is disposed
of as provided for by this section and the space on which that manufactured home previously
was located is vacant, the manufactured home community owner or other authorized person
may lease that space to a new resident or otherwise locate another manufactured home
on that space.
(2) The municipality or taxing district in which the manufactured home community is located
shall not prevent the occupancy of that space by another manufactured home nor shall
it attach any conditions to the occupancy that are not applicable to a new resident
locating in a space made vacant by circumstances other than abandonment.
(h) (1) If a manufactured home is moved to a storage area or another location or is disposed
of as provided for in this section, the real estate on which the manufactured home
was or is located, the manufactured home community or the purchaser of the manufactured
home shall not be liable for any taxes, fees, assessments or other charges imposed
by the municipality or taxing district on the manufactured home.
(2) Liability for any taxes assessed and imposed on the resident or liability to satisfy
any lien for such taxes shall continue to be the responsibility of the resident and
shall not be assessed and imposed on the real estate on which the manufactured home
was or is located, the manufactured home community or the purchaser of the manufactured
home, all of which is as provided for in the act of May 22, 1933 (P.L.853, No.155),
known as "The General County Assessment Law," or in 53 Pa.C.S. Ch. 88 (relating to
consolidated county assessment).
(3) No government entity shall refuse to issue or delay issuing any permits, licenses
or other required authorities to the manufactured home community, community owner,
purchaser or any new tenant or resident attempting to locate or lease a manufactured
home on the property where the abandoned home was located solely because of tax liability
on the abandoned home.