May a county assessor assess the value of spaces in a mobilehome park by deducting the value of the mobilehome from the price paid for both?

Facts: Residents of a mobilehome park formed a nonprofit corporation and purchased the park. Each resident owned a mobilehome and the exclusive right to occupy the space through membership in the corporation. A resident later sold their mobilehome and membership interest, triggering reassessment of the space sold.

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