Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation


Section 5392

5392. Collection. The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.

History.—Added by Stats. 1961, p. 3682, in effect September 15, 1961. Stats. 1980, Ch. 610, in effect July 18, 1980, deleted the first two paragraphs, substituted "The tax" for "Taxes and assessments" and "collected" for "equalized", added "all" before "other", and deleted "taxes and assessments of tangible" before, and "on the local roll" after "personal property" in the third paragraph.

Note.—Section 11.5 of Stats. 1980, Ch. 610, provided no payment by state to local governments because of this act; however, a local agency or school district may pursue other remedies to obtain reimbursement.