{"data":{"id":"us-ca/rtc-5362","jurisdiction":"us-ca","citation":"RTC § 5362","heading":"","body":"The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]","CHAPTER 3. Assessment [5362. - 5368.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"51ed149b0ebc8d7914369571a8a9b6c5a4850767719081fe6f0880ec16af2a37","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5332","next":"us-ca/rtc-5363"},"notice":"GroundRules: Original legal text. Not legal advice."}