Ron, shame on you for continuing to insist that the Department of Motor Vehicles has anything whatsoever to do with Manufactured homes. Any/all registration and/or title issues are regulated by the California Housing and Community Development Department, (HCD) Division of Codes and Standards.
Please refer to the link below for current and accurate information. If you went to the DMV this is where they would refer you so don't waste you time with them.
Whether it's a considered Local Property Tax (LPT) or In lieu of Property Tax (ILP), http://www.hcd.ca.gov/codes/Definitions.pdf
LOCAL PROPERTY TAX AND TAX CLEARANCE CERTIFICATE
There are two methods of taxing Mobilehomes. One is Local Property Taxation (LPT) the other is In Lieu Taxation (ILT). Mobilehomes subject to Local Property Tax (LPT) are assessed by the Assessor's Office, as personal property, and taxes are collected by the Tax Collector's Office of the county in which the Mobilehomes are located.
When there is any change of registered ownership on a mobilehome subject to Local Property Tax, a TAX CLEARANCE CERTIFICATE, issued by the County Tax Collector's office is required, in addition to other required documents.
The following Mobilehomes are subject to Local Property Tax (LPT):
1. All Mobilehomes first sold new on or after July 1, 1980.
2. All Mobilehomes installed on approved permanent foundation systems become real property.
3. Mobilehomes whose owners failed to pay the In Lieu Tax between July 1,1980 through May 31,1984.
4. Mobilehomes whose owners request a voluntary transfer to Local Property Tax.
Once a Mobilehome, which was subject to In Lieu Taxation (ILT), becomes subject to Local Property Taxation (LPT) it cannot revert back to In Lieu Taxation.