Rev. & Tax. Code, § 5362 · Chapter 3. Assessment

Rev. & Tax. Code, § 5362

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.

Notes and commentary — not statutory text

History

Added by Stats. 1961, Ch. 1703.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=5362.
Text hash: sha256 51ed149b0ebc8d7914369571a8a9b6c5a4850767719081fe6f0880ec16af2a37
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.