DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 3. Assessment 5362-5368

§ 5363

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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