Cal. Civ. Code § 21-54-18

If an owner of the real property obtains a title to a mobile home or manufactured home pursuant to § 21-54-17, the owner of the real property shall obtain a permit pursuant to § 32-5-16.3 to move the abandoned mobile home or manufactured home. If the owner of the real property obtains a title to a mobile home or manufactured home pursuant to § 21-54-17 and files an affidavit with the county treasurer stating that the owner is going to move the abandoned mobile home or manufactured home for the sole purpose of disposal, the county treasurer shall issue the permit provided by § 32-5-16.3 without receiving payment of the current year's taxes. If the owner of the real property obtains a title to a mobile home or manufactured home pursuant to § 21-54-17.1, the county treasurer shall issue the permit provided by § 32-5-16.3. The Department of Revenue shall promulgate rules pursuant to chapter 1-26 to prescribe a form for the affidavit.