California Code
DIVISION 1 - PROPERTY TAXATION
PART 10 - AIRCRAFT ASSESSMENT AND TAXATION

CHAPTER 1 - General Provisions and Definitions

Section 5301. - 5301. It is the intent of the Legislature in enacting...

Section 5302. - 5302. Except where the context otherwise requires, the definitions given...

Section 5303. - 5303. (a) “Aircraft” means any contrivance used or designed for...

Section 5304. - 5304. “In this State” means within the exterior limits of...

CHAPTER 2 - Exemptions

Section 5331. - 5331. Aircraft owned by the United States, by any foreign...

Section 5332. - 5332. Aircraft owned by this State or by any county,...

CHAPTER 3 - Assessment

Section 5362. - 5362. The assessor of the county in which the aircraft...

Section 5363. - 5363. In assessing aircraft, the county assessor shall determine the...

Section 5364. - 5364. The board shall establish standards and fix guides or,...

Section 5365. - 5365. Upon request of the assessor of the county in...

Section 5366. - 5366. Owners, as well as operators, of private and public...

Section 5367. - 5367. If any person who is requested to file a...

Section 5368. - 5368. Owners, as well as operators, of private and public...

CHAPTER 4 - Levy

Section 5391. - 5391. For the 1980–81 fiscal year and each fiscal year...

Section 5392. - 5392. The tax on aircraft subject to this part shall...

CHAPTER 6 - Distribution

Section 5451. - 5451. The revenue derived from any tax levied pursuant to...

Section 5452. - 5452. If the aircraft are habitually based in a city...

Section 5453. - 5453. If the aircraft are habitually based outside of a...

Section 5454. - 5454. If the aircraft are habitually based in an elementary...

Section 5455. - 5455. It is the purpose of this chapter to divide...

Section 5456. - 5456. The details of the method of distribution shall be...