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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 5 - Special Types of Property
ARTICLE 5 - Vessels
Section 1139.
Universal Citation:
CA Rev & Tax Code § 1139 (2024)
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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 service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.
(Enacted by Stats. 1939, Ch. 154.)
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