Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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860.0000 VESSELS

Annotation 860.0045

860.0045 Spare Parts. Spare parts, for vessels that qualify for exemption under section 3(l) of article XIII of the California Constitution are considered part of the vessel when on board and thus, qualify for exemption. Spare parts ashore do not qualify for the exemption. C 5/22/1975.