California Revenue and Taxation Code ARTICLE 1.3 - Assessment of Implements of Husbandry

• Section 410.
  It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in...
• Section 411.
  For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in...
• Section 412.
  The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.(Added by Stats. 1970,...
• Section 413.
  In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full...
• Section 414.
  Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting...

Last modified: October 22, 2018