It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this state, regardless of where located.
Cal. Rev. & Tax. Code § 410
Assessment of Implements of Husbandry
Added by Stats. 1970, Ch. 973.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.