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Earlier editions: 2020-112018-11

DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 3. Assessment 5362-5368

§ 5362

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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

(Added by Stats. 1961, Ch. 1703.)

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California Revenue and Taxation Code

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