Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
630.0000 PERSONAL PROPERTY
630.0060 Vehicles – Mounted Equipment. Under Revenue and Taxation Code section 10751, vehicles subject to registration are assessed the vehicle license fee (VLF) in lieu of ad valorem taxation. New equipment permanently mounted on such vehicles must be reported to the Department of Motor Vehicles (DMV) so that the DMV can adjust the value on which the VLF is based. Such provisions preempt the enrollment of any locally-assessed property taxes on these vehicles. C 5/31/2007.