Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 10. Aircraft Assessment and Taxation
CHAPTER 2. Exemptions
Section 5332
5332. Aircraft owned by this State or political subdivision. Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt from personal property taxation.
History.—Added by Stats. 1961, p. 3681, in effect September 15, 1961.