California Revenue and Taxation Code CHAPTER 3 - Assessment

• Section 5362.
  The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.(Added by Stats. 1961, Ch. 1703.)
• Section 5363.
  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...
• Section 5364.
  The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the...
• Section 5365.
  Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting...
• Section 5366.
  Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of...
• Section 5367.
  If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the...
• Section 5368.
  Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport...

Last modified: October 22, 2018