Revenue and Taxation Code section 5362

The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.

Source: Section 5362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5362. (updated Jan. 1, 1961; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 5362's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5362

Original Source: Section 5362, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5362. (last accessed May 12, 2025).