Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 1. Generally

Section 994

994. Steel-wheeled, track-laying, and rubber-tired equipment. The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall be subject to the provisions of this section, notwithstanding the provisions of Section 10758:

(a) Steel-wheeled and track-laying equipment shall not be subject to the license fees imposed pursuant to Part 5 (commencing with Section 10701) of Division 2 of this code, but shall be assessed in the county where it has situs on the lien date.

(b) Rubber-tired equipment, except commercial vehicles and cranes registered under the Vehicle Code and which are licensed under Part 5 (commencing with Section 10701) of Division 2 of this code, which must be moved or operated under permit issued pursuant to Section 35780 of the Vehicle Code, shall be assessed in the county where it has situs on the lien date, but the assessee of such property shall be allowed to deduct from the amount of property tax the amount of any fee paid on such vehicle under Part 5 (commencing with Section 10701) of Division 2 of this code, if such fee is paid prior to the lien date for the calendar year in which the lien date occurs.

(c) Rubber-tired cranes and commercial vehicles which must be moved or operated under permit issued pursuant to Section 35780 of the Vehicle Code, and rubber-tired equipment that does not require a permit, which cranes, vehicles, and equipment are registered under the Vehicle Code and licensed under Part 5 (commencing with Section 10701) of Division 2 of this code, shall not be otherwise assessed for purposes of property taxation.

History.—Added by Stats. 1971, p. 3581, in effect March 4, 1972, operative on the lien date in 1972. Stats. 1972, p. 2, in effect January 25, 1972, operative March 4, 1972, repealed section 994 as added by Stats. 1971, p. 3581, Stats. 1972, p. 2, in effect January 25, 1972, operative on the lien date in 1972 added the present section 994. Stats. 1973, Ch. 841, p. 1505, in effect January 1, 1974, eliminated reference to sections 565, 570, and 575 of the Vehicle Code in the introduction and added the reference to sections 410 to 414; substituted "Steel-wheeled and" for "Any steel/wheeled or" in subdivision (a); and Sec. 2 of the act provides it does not exempt property taxable January 1, 1973. Stats. 1974, Ch. 1430, p. 3133, in effect January 1, 1975, added ", except commercial vehicles and cranes registered under the Vehicle Code and which are licensed under Part 5 (commencing with Section 10701) of Division 2 of this code," after "equipment", and added "issued pursuant to Section 35780 of the Vehicle Code," after "permit" in subdivision (b); and added "Rubber-tired cranes and commercial vehicles which must be moved or operated under permit issued pursuant to Section 35780 of the Vehicle Code, and" at the beginning of, and substituted ", which cranes, vehicles, and equipment are registered under the Vehicle Code and" for "and which is" in subdivision (c). Sec. 3 thereof provided no payment by state to local governments because of this act. Stats. 1977, Ch. 246, in effect January 1, 1978, substituted paragraph before subdivision (a) for "Notwithstanding the provisions of section 410 to 414, inclusive, and 10758:"

Note.—There has been a conflict of opinion as to whether special construction equipment and special mobile equipment referred to in this act is subject to the general property tax or to the Vehicle License Fee Law. In order that certainty concerning the taxation of such equipment be established at the earliest possible time it is necessary that this act go into immediate effect.

Note.—Section 3 of Stats. 1974, Ch. 1430, p. 3134, stated that the property affected by the amendments to the section was not subject to local assessment and taxation as of January 1, 1973, when only special construction equipment and special mobile equipment were subject to local assessment and taxation thereunder. Cranes are expressly excluded from the definition of special construction equipment in subdivision (b) of Section 570 of the Vehicle Code. Further, cranes are not within the definition of special mobile equipment. Commercial vehicles are neither special construction equipment nor special mobile equipment. Accordingly, such amendments specifically revert cranes and commercial vehicles to the tax status they were as of January 1, 1973.