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California · Through 2026-10-25

RTC § 5362

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]
  4. CHAPTER 3. Assessment [5362. - 5368.]

The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.

Collected 2026-10-26T05:58:47Z. Source file · JSON

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