Rev. & Tax. Code, § 5363 · Chapter 3. Assessment
Rev. & Tax. Code, § 5363
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
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§ionNum=5363.
- Text hash
- sha256 0344ff10d1c9fc6e42e526ef1f4cc862547a5cdef2ab0614bc8f63648792570c
- 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
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 5363. Each shows the citation as that text prints it.
Revenue and Taxation Code
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