DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 6. Certificated Aircraft 1150-1156
§ 1153
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for each assessment year the representative period to be used by the assessors in assessing the aircraft of the carrier.
(Added by Stats. 1968, Ch. 1306.)
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