California Revenue and Taxation Code 5364 – The board shall establish standards and fix guides or, after a public …
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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 county assessor in the assessment of aircraft at market value.
(Amended by Stats. 1996, Ch. 1087, Sec. 24. Effective January 1, 1997.)
Terms Used In California Revenue and Taxation Code 5364
- 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