Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 225

225. Personalty in transit. [Repealed by Stats. 1984, Ch. 678, in effect January 1, 1985.]

225. Trailers and semitrailers. (a) A trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus, that has a valid identification plate issued to it pursuant to Section 5014.1 of the Vehicle Code, or any auxiliary dolly or tow dolly is exempt from personal property taxation.

(b) The exemption provided for in subdivision (a) does not apply to a logging dolly that is used exclusively off-highway.

History.—Added by Stats. 2000, Ch. 861 (SB 2084), in effect September 29, 2000. Stats. 2001, Ch. 826 (AB 1472), in effect, January 1, 2002, designated the first sentence of the first paragraph as subdivision (a), and substituted "trailer, semitrailer, logging dolly, pole or pipe dolly, or trailer bus," for "trailer or semitrailer" after "A" and added ", or any auxiliary dolly or tow dolly" after "Code" therein; and added subdivision (b).

Note.—Section 1 of Stats. 2000, Ch. 861 (SB 2084) provided that:

(a) The Legislature finds and declares that it is necessary to convert California's system of commercial vehicle registration from an unladen weight system to a gross vehicle weight system and to initiate a permanent trailer identification program. Furthermore, it is the intent of the Legislature that this conversion be revenue neutral to all cities and counties and all unladen weight fee system recipients.

(b) For the purposes of this act, "revenue neutrality'' requires that all recipients of the fees collected under the system in effect on December 31, 2000, shall receive the same level of funding, with the same degree of flexibility, after the conversion to the system created by this act.

(c) This act shall be known, and may be cited as, the Commercial Vehicle Registration Act of 2001.

Note.—Section 1 of Stats. 2001, Ch. 826 (AB 1472) provided that:

(a) The Legislature finds and declares that it is necessary to convert California's system of commercial vehicle registration from an unladen weight system to a gross vehicle weight system and to initiate a permanent trailer identification program. Furthermore, it is the intent of the Legislature that this conversion be revenue neutral to all cities and counties and all unladen weight fee system recipients.

(b) For the purposes of this act, "revenue neutrality" requires that all recipients of the fees collected under the system in effect on December 31, 2001, shall receive the same level of funding, with the same degree of flexibility, after the conversion to the system created by this act.