California Revenue and Taxation Code Section 1137

CA Rev & Tax Code § 1137 (2017)  

Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county where located, and the ferryboats shall be assessed in equal proportions in the counties it connects.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018