Revenue and Taxation Code § 5364

CHAPTER 3. Assessment

Current as of September 28, 2026Rev. & Tax. Code, § 5364Official source ↗

Amended by Stats. 1996, Ch. 1087, Sec. 24. Effective January 1, 1997.

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.