ARTICLE 1. Generally [982. - 998.]
Article 1 enacted by Stats. 1939, Ch. 154.
§§ 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…