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DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 5. Vessels 1136-1141

§ 1141

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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