Home/California/Statutes/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/§ 5363.
California Statutes

§ 5363. — 5363. (Added by Stats. 1961, Ch. 1703.)

California § 5363.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 10.PART 10. AIRCRAFT ASSESSMENT AND TAXATION
Ch. 3.CHAPTER 3. Assessment

This text of California § 5363. (5363. (Added by Stats. 1961, Ch. 1703.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5363. (2026).

Text

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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Legislative History

Added by Stats. 1961, Ch. 1703.
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California § 5363., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5363..