California · Revenue and Taxation Code - RTC
RTC §1141: Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.
What this law says, in plain English
Vessels that don't require federal documentation are assessed for taxation purposes in the county where they are regularly kept when not being used.
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.