Revenue and Taxation Code § 412
ARTICLE 1.3. Assessment of Implements of Husbandry
The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
ARTICLE 1.3. Assessment of Implements of Husbandry
The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.