Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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.