Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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860.0000 VESSELS

Annotation 860.0020

860.0020 Exemption. Vessels, over 50 tons burden, under contract to ferry drilling crews to and from offshore drilling facilities or hauling supplies and equipment to offshore drilling sites qualify for exemption under section 3(1) of article XIII of the California Constitution. C 1/31/1980.