Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
270.0000 CONSTRUCTION EQUIPMENT
270.0001 Rubber-Tired Equipment. For rubber-tired equipment to be nonassessable, the equipment must (a) not be over-sized/weight so as to come under permit provisions of Vehicle Code section 35780, (b) be registered by the Department of Motor Vehicles under the Vehicle Code and, (c) be licensed by the Department of Motor Vehicles under the Vehicle License Fee Law. C 10/13/1978.