California Statutes
§ 5363. — 5363. (Added by Stats. 1961, Ch. 1703.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 10. PART 10. AIRCRAFT ASSESSMENT AND TAXATION·Ch. 3. CHAPTER 3. Assessment
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.
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California § 5363. (5363. (Added by Stats. 1961, Ch. 1703.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1961, Ch. 1703.