Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 3. Assessment

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.