{"code":"RTC","codeName":"Revenue and Taxation Code","section":"412","citation":"Rev. & Tax. Code, § 412","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 1.3. Assessment of Implements of Husbandry [410. - 414.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1.3"}],"history":"Added by Stats. 1970, Ch. 973.","effective":null,"html":"<p>The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.</p>","text":"The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-of-implements-of-husbandry-412","source":"California Legislative Information bulk export (pubinfo)"}