PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 2. Assessment > Chapter 3 > Section 412
412. Assessment. The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
* Article 1.3 was added by Stats. 1970, p. 1744, in effect November 23, 1970.