Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 2. ASSESSMENT [201 - 1367]

  ( Part 2 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 5. Special Types of Property [982 - 1162]

  ( Chapter 5 enacted by Stats. 1939, Ch. 154. )
  

ARTICLE 5. Vessels [1136 - 1141]
  ( Article 5 enacted by Stats. 1939, Ch. 154. )

  
1140.  

Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.

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