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CALIFORNIA CODES
REVENUE AND TAXATION CODE
SECTION 410-414
410. It is the intent of the Legislature
in enacting this article to provide for a uniform system
of assessment of all implements of husbandry in this
state, regardless of where located.
411. For the purposes of this article,
"implement of husbandry" includes, but is not limited
to, any tool, machine, equipment, appliance, device
or apparatus used in the conduct of agricultural operations,
except where such implements are intended for sale in
the ordinary course of business. "Implement of husbandry"
also includes those implements of husbandry as defined
in the Vehicle Code.
412. The assessor of the county in
which the implement of husbandry is located shall assess
the implement as provided in this article.
413. In assessing the implement of
husbandry, the county assessor shall determine the value
of the implement in accordance with standards and guides
to the full cash value.
414. Upon request of the assessor
of the county in which an implement of husbandry is
located, the owner shall file with him a statement setting
forth the make, model and year of manufacture of the
implement.
California Legislative Counsel
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