Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301 - 5456]
( Part 10 added by Stats. 1961, Ch. 1703. ) CHAPTER 1. General Provisions and Definitions [5301 - 5304]
( Chapter 1 added by Stats. 1961, Ch. 1703. ) 5301.
It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.
(Added by Stats. 1961, Ch. 1703.)