Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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860.0000 VESSELS

Annotation 860.0002

860.0002 Documented. A documented vessel used for oceanographic research must be so classified by the United States Coast Guard. If the vessel is so used and physically qualified on the lien date, delay in obtaining the formal classification does not disqualify the vessel for preferential assessment under Revenue and Taxation Code section 227(b). C 3/29/1995.