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 11252

11252. Tax in lieu of other taxes. The tax imposed in this part is in lieu of all other state, county, municipal, or district taxes, according to value, upon private railroad cars and their appurtenances.

History.—Stats. 1978, Ch. 1209, in effect January 1, 1979, added "railroad" after "private". Stats. 1995, Ch. 220, in effect July 31, 1995, substituted "their appurtenances." for "property incidental to their operations, the value of which property is included in the assessment of the cars." after "and".