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Cal. Rev. & Tax. Code § 413

Assessment of Implements of Husbandry

Added by Stats. 1970, Ch. 973.

In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full cash value.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.