Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 5. Vessels

Section 1138

1138. Documented vessels. Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.

Constructions—"Documented" means registered, enrolled and licensed, or licensed. 46 U.S. Code 18.

Vessels employed in foreign or interstate commerce which have not by the manner of their use acquired an actual situs elsewhere are properly assessed for taxation at the port of domicile of the sole owner where they are registered under the laws of the United states, regardless of the fact that they were outside the waters of the State from a date preceding the first Monday in March in the year of the assessment and that some of them had never been within its waters. California Shipping Co. v. San Francisco, 150 Cal. 145. For the proper construction of this and the following three sections see also Olson v. San Francisco, 148 Cal. 80.

"Plying" implies regularity, and is not the term used to express the character of the irregular and transient visitations of a ship to a port. San Francisco v. Talbot, 63 Cal. 485.

Decommissioned, undocumented and inoperative navel landing craft owned by a foreign corporation and moored in a harbor in this State acquired a tax situs here. Ships and Power Equipment Corp. v. San Diego County, 93 Cal.App.2d 522.

Constitutionality.—See San Francisco v. Talbot and Olson v. San Francisco, both supra.

Situs.—A finding of ultimate fact that a tug had no taxable situs in this State was supported by the findings of probative facts where the latter showed that the owner resided and the tug was registered in Alaska, that although the tug was chartered to a corporation having its principal place of business in Los Angeles county, by the charter the tug was not completely turned over to the charterer to be used as its own property, and that the tug spent its time partly outside the State and partly in each of several different counties, there being no showing as to the proportion of time spent in the various places. Sayles v. Los Angeles County, 59 Cal.App.2d 295.