Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5363 — Assessment
Cal. Rev. & Tax. Code § 5363
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board. In determining the market value of aircraft the assessor shall not take into account the existence of any…
Citator
Cal. Rev. & Tax. Code § 5363 — Assessment is in force in the current edition of the Code, and nothing recorded condemns it.
In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of aircraft prescribed by the board. In determining the market value of aircraft the assessor shall not take into account the existence of any custom or common method, if any, in arriving at the market value of any class or classes of aircraft.