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determination as to whether an item of property is personal or real <br />shall depend upon how it is identified in the acquisition appraisals <br />and the closing or settlement statement with respect to the real <br />property acquisitions: Provided, that no item of property which is <br />compensable under State and local law to the owner of real property <br />in the real property acquisition may be treated as tangible personal <br />property in computing actual direct losses of tangible personal <br />property. <br /> <br />10.32 Prepaid Expenses. "Prepaid expenses" means items paid in <br />advance by the seller of real property and prorated between such seller <br />and the buyer of such real property at the close of escrow including, <br />but not limited to real property taxes, for insurance, homeowners' <br />association dues and assessment payments. <br /> <br />10.33 Protective Buying. "Protective buying" means the acquisition <br />of real property by a public entity for a public use prior to the date <br />of initiation of negotiations for the project. <br /> <br />10.35 Public Entity. "Public entity" includes the state, the <br />Regents of the University of California, a county, city, city and <br />county, district, public authority, public agency, and any other <br />political subdivision or public corporation in the state when <br />acquiring real property, or any interest therein, in any city or <br />county for public use. <br /> <br />10.35 Public Use. "Public use" means a use for which real property <br />may be acquired by eminent domain. <br /> <br />10.36 Purchases (re Replacement Housing). <br /> <br /> a. The acquisition, construction or rehabilitation of a <br />dwelling, the purchase and rehabilitation of a substandard dwelling, <br />the relocation or relocation and rehabilitation of an existing <br />dwelling, or the entering into a contract to purchase, or for the <br />construction of, a dwelling to be constructed on a site to be pro- <br />vided by a builder or developer or on a site which the displaced <br />person owns or acquires for such purpose. Where completion of con- <br />struction, rehabilitation, or relocation of a replacement dwelling <br />is delayed, for reasons beyond control of the displaced person, <br />beyond the date by which occupancy is required under this paragraph; <br /> <br /> b. The public entity may determine the date of occupancy to <br />be the date the displaced person enters into a contract for such <br />construction, rehabilitation, or relocation or for the purchase <br />upon completion, of a dwelling to be constructed or rehabilitated <br />if, in fact, the displaced person occupies the replacement dwelling <br />when the construction of rehabilitation is completed. <br /> <br />Mobilehomes must be registered with the California Department of <br />Motor Vehicles in the name of the calimant. <br /> <br />II- 34 <br /> <br /> <br />