Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 1. Generally

Section 990

990. Migratory livestock. Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock to be assessed in each county, taking into consideration the time such stock ranged in each county.

History.—Added by Stats. 1968, p. 1201, in effect November 13, 1968.

Note.—Stats. 1968, p. 1201, provides that it is not the intent of the Legislature to increase the burden of livestock owners in reporting information to county assessors. Stats. 1968, p. 1201, in effect November 13, 1968, which provided that Section 990 would not be operative after July 1, 1970, was repealed by Stats. 1970, p. 1075, in effect November 23, 1970.