Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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740.0000 SITUS

Annotation 740.0016

740.0016 Commercial Satellites. Although satellites in outer space may be in direct communication with ground stations in California and, therefore, qualify as property used to generate taxable revenues in this state, they are not property located within the State for purpose of taxation under property tax laws. The satellites in question are not and have never been located in California and are owned by a company that is located outside of California. C 1/30/1985.