California Code
PART 2 - ASSESSMENT
CHAPTER 5 - Special Types of Property

ARTICLE 1 - Generally

Section 982. - 982. The undistributed or unpartitioned property of deceased persons may...

Section 982.1. - 982.1. If real property of a deceased person is distributed...

Section 983. - 983. Property in litigation in possession of a county treasurer,...

Section 984. - 984. Water ditches constructed for mining, manufacturing, or irrigation purposes...

Section 985. - 985. Every toll bridge connecting two or more counties shall...

Section 986. - 986. The full value of a work of art, still...

Section 987. - 987. The assessment of lands owned by a local government...

Section 988. - 988. (a) The full value of motion pictures, including the...

Section 989. - 989. Unredeemed pledged goods in the possession of a pawnbroker,...

Section 990. - 990. Where migratory livestock are ranged in two or more...

Section 994. - 994. The following vehicles and equipment, with the exception of...

Section 995. - 995. Storage media for computer programs shall be valued on...

Section 995.2. - 995.2. The term “basic operational program,” as used in Section...

Section 996. - 996. (a) Returnable containers shall be assessed only to the...

Section 997. - 997. (a) The cash value of records of persons engaged...

Section 998. - 998. (a) The full value of a time-share estate or...

ARTICLE 2 - Goods in Transit

Section 1016. - 1016. As used in this article, “intrastate water carrier” means...

Section 1017. - 1017. As used in this article, “goods in transit” means...

Section 1018. - 1018. As used in this article, “residence of the owner”...

Section 1019. - 1019. Goods in transit have the residence of the owner...

Section 1020. - 1020. Every intrastate water carrier shall file a copy of...

Section 1021. - 1021. The copy of the bill of lading or manifest...

Section 1022. - 1022. Every person who violates any provision of this article...

ARTICLE 5 - Vessels

Section 1136. - 1136. A ferry is a place where passengers and freight...

Section 1137. - 1137. Where a ferry connects points in more than one...

Section 1138. - 1138. Vessels documented outside of this State and plying in...

Section 1139. - 1139. Except as otherwise provided in this article, when the...

Section 1140. - 1140. Vessels, except ferryboats, regularly engaged in transporting passengers or...

Section 1141. - 1141. Vessels not required to be documented shall be assessed...

ARTICLE 6 - Certificated Aircraft

Section 1150. - 1150. As used in this article, “certificated aircraft” means aircraft...

Section 1151. - 1151. Certificated aircraft shall be deemed to be situated in...

Section 1152. - 1152. For fiscal years before the 2020–21 fiscal year, the...

Section 1152. - 1152. For the 2020–21 fiscal year and for each fiscal...

Section 1153.5. - 1153.5. (a) The Aircraft Advisory Subcommittee of the California Assessors’...

Section 1154. - 1154. (a) As used in this section, “air taxi” means...

Section 1155. - 1155. For purposes of Section 404, certificated aircraft shall be...

Section 1156. - 1156. Nothing in this article shall be construed to enlarge...

Section 1157. - 1157. (a) After consultation with the California Assessors’ Association and...

ARTICLE 7 - Fractionally Owned Aircraft

Section 1160. - 1160. For purposes of this article, all of the following...

Section 1161. - 1161. (a) Notwithstanding any other law, fractionally owned aircraft that...

Section 1162. - 1162. (a) On or before October 1, 2007, the Aircraft...