Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11293 — Valuations
Cal. Rev. & Tax. Code § 11293
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1995-07-31
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply the average…
Citator
Cal. Rev. & Tax. Code § 11293 — Valuations is in force in the current edition of the Code, and nothing recorded condemns it.
In making an assessment, the board shall determine the average number of each class of private railroad cars physically present in the state in the calendar year immediately preceding the fiscal year in which the tax is imposed upon the basis of car days. The board shall multiply the average number so determined by the value of a car of that class as determined under Section 11292 and use the product for the assessment of the cars.