{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5362","citation":"Rev. & Tax. Code, § 5362","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 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10"},{"name":"CHAPTER 3. Assessment [5362. - 5368.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-10/chapter-3"}],"history":"Added by Stats. 1961, Ch. 1703.","effective":null,"html":"<p>The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.</p>","text":"The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-5362","source":"California Legislative Information bulk export (pubinfo)"}