{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5364","citation":"Rev. & Tax. Code, § 5364","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":"Amended by Stats. 1996, Ch. 1087, Sec. 24.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value.</p>","text":"The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county assessor in the assessment of aircraft at market value.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-5364","source":"California Legislative Information bulk export (pubinfo)"}