Property Taxes Law Guide – Revision 2013
 

10781. Vehicles owned by United States, foreign governments, state, etc. The license fee imposed by this part does not apply to any vehicle owned by the United States, by any foreign government, by a consul or other official representative of any foreign government, by the state, by any political subdivision of the state, or by any city, city and county, county, district, public corporation, or by a public fire department organized as a nonprofit corporation and used exclusively for fire fighting purposes or exclusively as an ambulance.

History.—Stats. 1949, p. 2274, in effect October 1, 1949, added clause relating to vehicles used for fire fighting purposes. Stats. 1967, p. 3366, in effect November 8, 1967, added "or exclusively as an ambulance".