CHAPTER 5. Special Types of Property [982. - 1162.]

Chapter 5 enacted by Stats. 1939, Ch. 154.

§§ 982–1162 · 40 sections

1. ARTICLE 1. Generally §§ 982–998 · 16 sections

   • § 982 The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment…
   • § 982.1 If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be…
   • § 983 Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes…
   • § 984 Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that…
   • § 985 Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.
   • § 986 The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the…
   • § 987 The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of the…
   • § 988 (a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such motion…
   • § 989 Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to him.
   • § 990 Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock…
   • § 994 The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive,…
   • § 995 Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic…
   • § 995.2 The term “basic operational program,” as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer. A…
   • § 996 (a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable…
   • § 997 (a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible material upon…
   • § 998 (a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property value of the…
2. ARTICLE 2. Goods in Transit §§ 1016–1022 · 7 sections

   • § 1016 As used in this article, “intrastate water carrier” means a person engaged in the intrastate transportation of goods by water.
   • § 1017 As used in this article, “goods in transit” means personal property which, on the lien date, is in transit and is possessed or controlled and managed by an…
   • § 1018 As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner…
   • § 1019 Goods in transit have the residence of the owner as their situs for taxation.
   • § 1020 Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor…
   • § 1021 The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.
   • § 1022 Every person who violates any provision of this article is guilty of a misdemeanor.
3. ARTICLE 5. Vessels §§ 1136–1141 · 6 sections

   • § 1136 A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.
   • § 1137 Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county…
   • § 1138 Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this…
   • § 1139 Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in…
   • § 1140 Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual…
   • § 1141 Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
4. ARTICLE 6. Certificated Aircraft §§ 1150–1157 · 8 sections

   • § 1150 As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in…
   • § 1151 Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state,…
   • § 1152 For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used by each assessor is as follows: (a) The proportionate amount…
   • § 1153.5 (a) The Aircraft Advisory Subcommittee of the California Assessors’ Association shall, after soliciting input from commercial air carriers operating in the…
   • § 1154 (a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of more than…
   • § 1155 For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical…
   • § 1156 Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by the laws or…
   • § 1157 (a) After consultation with the California Assessors’ Association and representatives of commercial air carriers, the board shall, by emergency regulation,…
5. ARTICLE 7. Fractionally Owned Aircraft §§ 1160–1162 · 3 sections

   • § 1160 For purposes of this article, all of the following apply: (a) The following terms have the following meanings: (1) “Aircraft” has the same meaning as specified…
   • § 1161 (a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be assessed on a fleetwide basis to the manager in control of…
   • § 1162 (a) On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors’ Association may designate a lead county assessor’s office for…