The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
(Added by Stats. 1961, Ch. 1703.)
Rev. & Tax. Code § 5362, under Assessment.
Rev. & Tax. Code § 5362
The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
(Added by Stats. 1961, Ch. 1703.)