Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
Chapter 5. Special Types of Property
Article 5. Vessels
1140. County where documented. Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.
Construction.—This and the preceding section establish the principle of the "home port rule" as between counties in this state and have no application where the vessel is permanently located in a county other than the county where documented. Smith-Rice Heavy Lifts, Inc. v. Los Angeles County, 256 Cal.App.2d 190.