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Property Taxes Law Guide – Revision 2017

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S

740.0000 SITUS

Annotation 740.0030

740.0030 Documented Vessels. A vessel owned by an out-of-state corporation and documented at a homeport in another state may nevertheless be taxable by a California County provided that its continuous presence in that county indicates that the vessel has acquired a new taxable situs therein. C 2/29/1996.