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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 10. Aircraft Assessment and Taxation > Chapter 3 > Section 5364

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 3. Assessment

Section 5364

5364. Board to establish assessment standards. The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value.

History.—Added by Stats. 1961, p. 3682, in effect September 15, 1961. Stats. 1996, Ch. 1087, in effect January 1, 1997, added "or, after a public hearing, shall review and approve commercially available guides," after "fix guides".