California Revenue and Taxation Code 5363 – In assessing aircraft, the county assessor shall determine the market …
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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.
(Added by Stats. 1961, Ch. 1703.)
Terms Used In California Revenue and Taxation Code 5363
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15