California Codes > Revenue and Taxation Code > Division 1 > Part 10 > Chapter 3


§ 5362	The assessor of the county in which the aircraft is habitually …
§ 5363	In assessing aircraft, the county assessor shall determine the market …
§ 5364	The board shall establish standards and fix guides or, after a public …
§ 5365	Upon request of the assessor of the county in which an aircraft is …
§ 5366	Owners, as well as operators, of private and public airports shall, …
§ 5367	If any person who is requested to file a statement pursuant to …
§ 5368	Owners, as well as operators, of private and public airports shall …

Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
County: includes city and county. See California Water Code 14
County: includes city and county. See California Revenue and Taxation Code 15
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Lien: A claim against real or personal property in satisfaction of a debt.
Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
water: includes potable water and nonpotable water. See California Water Code 71611

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