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

§ 1137

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county where located, and the ferryboats shall be assessed in equal proportions in the counties it connects.

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

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California Revenue and Taxation Code

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