Earlier editions: 2020-112018-11
DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 5. Vessels 1136-1141
§ 1141
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
(Enacted by Stats. 1939, Ch. 154.)
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