PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 10. Aircraft Assessment and Taxation > Chapter 3 > Section 5362
5362. Assessed where habitually situated. The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
History.—Added by Stats. 1961, p. 3681, in effect September 15, 1961.
