Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 2. Assessments

Article 1. General Provisions

Section 11251

11251. Assessment of cars. Private railroad cars operated upon railroads into, out of, or through this state shall be assessed and taxed by the board as prescribed in this part.

History.—Stats. 1974, Ch. 54, p. 117, in effect January 1, 1975, added "at 25 percent of their full cash value" after "board". Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "Private". Stats. 1978, Ch. 1207, in effect January 1, 1979, operative January 1, 1981, deleted "railroad" after "Private" and "25 percent of" before "their". Stats. 1982, Ch. 939, in effect January 1, 1983, operative January 1, 1984, added "railroad" after "private" and deleted "cash" after "full." Stats. 1995, Ch. 220, in effect July 31, 1995, added "and taxed" after "assessed" and deleted "at their full value, and taxed" after "by the board".

Constitutionality.—The law is not invalid under either the Federal or State Constitution as lacking equality and uniformity by reason of the classification of cars belonging to private owners and those owned by railroads, the former being taxed for state purposes at the average rate of taxation in the State and the latter being allocated to local taxing districts and taxed at the rates applicable in those districts. People v. Keith Railway Equipment Co., 70 Cal.App.2d 339.