Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 1. General Provisions and Definitions

Section 5301

5301. Legislative intent; uniform tax on aircraft. It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.

History.—Added by Stats. 1961, p. 3681, in effect September 15, 1961.