Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5362 — Assessment
Cal. Rev. & Tax. Code § 5362
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
Citator
Cal. Rev. & Tax. Code § 5362 — Assessment is in force in the current edition of the Code, and nothing recorded condemns it.
The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.