It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State, regardless of where the aircraft is based in the State.
Cal. Rev. & Tax. Code § 5301
General Provisions and Definitions
Added by Stats. 1961, Ch. 1703.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.