GroundRules
RTC § 986
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 5. Special Types of Property [982. - 1162.]
- ARTICLE 1. Generally [982. - 998.]
The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art.
Collected 2026-09-14T05:56:33Z. Source file · JSON