reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 1018 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 2 - Goods in Transit|Section 1018.

1018.  As used in this article, “residence of the owner” means the county where the goods in transit were produced or from which the shipment was made, if the owner owns real property other than possessory interests there, or, if he does not own real property other than possessory interests there, his place of domicile.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1019 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 2 - Goods in Transit|Section 1019.

1019.  Goods in transit have the residence of the owner as their situs for taxation.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1020 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 2 - Goods in Transit|Section 1020.

1020.  Every intrastate water carrier shall file a copy of the bill of lading or manifest for all goods in transit with the forwarding agent or warehouse proprietor for delivery to the assessor of his county. If the goods are delivered for transportation by other persons, the intrastate water carrier shall report the goods in transit to the assessor of the county from which they were received.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1021 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 2 - Goods in Transit|Section 1021.

1021.  The copy of the bill of lading or manifest shall show the description, value, consignor and consignee of the goods.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1022 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 2 - Goods in Transit|Section 1022.

1022.  Every person who violates any provision of this article is guilty of a misdemeanor.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1136 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1136.

1136.  A ferry is a place where passengers and freight are regularly transported by water between two fixed termini under authority of law so to do.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1137 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1137.

1137.  Where a ferry connects points in more than one county, the wharves, storehouses, and stationary property connected with it shall be assessed in the county where located, and the ferryboats shall be assessed in equal proportions in the counties it connects.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1138 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1138.

1138.  Vessels documented outside of this State and plying in whole or in part in its waters, the owners of which reside in this State, shall be assessed in this State.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1139 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1139.

1139.  Except as otherwise provided in this article, when the owner or master of a taxable vessel gives written notice of its habitual place of mooring when not in service to the assessor of the county where the vessel is documented, the vessel shall be assessed only in the county where habitually moored.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1140 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1140.

1140.  Vessels, except ferryboats, regularly engaged in transporting passengers or cargo between two or more ports and vessels concerning which notice of habitual place of mooring has not been given shall be assessed only in the county where documented.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1141 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 5 - Vessels|Section 1141.

1141.  Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 1150 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1150.

1150.  As used in this article, “certificated aircraft” means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.(Amended by Stats. 2011, Ch. 351, Sec. 15. (SB 947) Effective January 1, 2012.)
CA Rev & Tax Code § 1151 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1151.

1151.  Certificated aircraft shall be deemed to be situated in this state only to the extent that such aircraft are normally physically present within the state, whether in flight or on the ground. To determine such extent for purposes of property taxation, the allocation formula specified by Section 1152 shall be applied.(Added by Stats. 1968, Ch. 1306.)
CA Rev & Tax Code § 1152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1152.

1152.  For fiscal years before the 2020–21 fiscal year, the allocation formula to be used by each assessor is as follows:(a) The time in state factor is the proportionate amount of time, both in the air and on the ground, that certificated aircraft have spent within the state during a representative period as compared to the total time in the representative period. For purposes of this subdivision, all time, both in the air and on the ground, that certificated aircraft have spent within the state prior to the aircraft’s first entry into the revenue service of the air carrier in control of the aircraft on the current lien date shall be excluded from the time in state factor. This factor shall be multiplied by 75 percent.(b) The arrivals and departures factor is the proportionate number of arrivals in and departures from airports within the state of certificated aircraft during a representative period as compared to the total number of arrivals in and departures from airports during the representative period. This factor shall be multiplied by 25 percent.(c) For the 1983–84 fiscal year until the 2020–21 fiscal year, inclusive, in computing the time-in-state factor, on each occasion during the representative period that a certificated aircraft has spent 720 or more consecutive hours on the ground, all ground time in excess of 168 hours shall be excluded from the time in state attributable to that aircraft.(d) The time-in-state factor shall be added to the arrivals and departures factor.(e) The figure produced by application of subdivision (d) equals the allocation to be applied to full cash value to determine the value to which the assessment ratio shall be applied.(f) This section shall become inoperative on January 1, 2020.(Amended by Stats. 2019, Ch. 333, Sec. 2. (SB 791) Effective September 20, 2019. Inoperative January 1, 2020, by its own provisions. See later operative version added by Sec. 3 of Stats. 2019, Ch. 333.)
CA Rev & Tax Code § 1152 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1152.

1152.  For the 2020–21 fiscal year and for each fiscal year thereafter, the allocation formula to be used by each assessor is as follows:(a) The proportionate amount of time, both in the air and on the ground, that certificated aircraft have spent within the state during the 12-month period from January 1 through December 31 of the previous year immediately preceding the lien date as compared to the total time in the 12-month period from January 1 through December 31 of the previous year immediately preceding the lien date.(b) Time in the air consists of flight time and taxi time within California’s borders. Time in the air shall be based on the State Board of Equalization’s “California Standard Flight Times” table in the most recently published Letter to Assessors that addresses intrastate and interstate standard flight times. These standard times shall be multiplied by the number of departures to and from the airports listed in the Letter to Assessors. (c) Ground time is all time in the state that is not flight or taxi time. Ground time at each airport shall be reported on a summary basis by fleet type pursuant to subdivision (m) of Section 441. All ground time allocated to heavy maintenance that requires a certificated aircraft or scheduled air taxi to be removed from revenue service shall be excluded. An air carrier claiming an exclusion for heavy maintenance time shall identify such maintenance and supply sufficient documentation that will enable the assessor to confirm the amount of time the aircraft was not in revenue service. Routine line maintenance that does not require removal from revenue service shall not be excluded from time allocable to the airport.(d) Time allocable to each airport is the amount of time a certificated aircraft or scheduled air taxi is on the ground at the airport computed pursuant to subdivision (c), plus the portion of incoming and outgoing flight time computed pursuant to subdivision (b).(e) All time, both in the air and on the ground, that certificated aircraft have spent within the state prior to the aircraft’s first entry into the revenue service of the air carrier in control of the aircraft on the current lien date shall be excluded from the time-in-state factor.(f) This section shall become operative on January 1, 2020.(Added by Stats. 2019, Ch. 333, Sec. 3. (SB 791) Effective September 20, 2019. Section operative January 1, 2020, by its own provisions.)
CA Rev & Tax Code § 1154 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1154.

1154.  (a) As used in this section, “air taxi” means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of more than 60 seats or a maximum payload capacity of more than 18,000 pounds in air transportation and which holds a certificate of public convenience and necessity or other economic authority issued by the United States Department of Transportation, or its successor.(b) Air taxis which are operated in scheduled air taxi operations are not subject to the provisions of Part 10 (commencing with Section 5301) of this division and shall be assessed in accordance with the allocation formula set forth in Section 1152.(c) All other air taxis shall be assessed in the county where the aircraft is habitually situated in the same manner and at the same ratio as other personal property in the county subject to general property taxation. Such aircraft shall be taxed at the same rate and in the same manner as all other property on the unsecured roll.(Amended by Stats. 2012, Ch. 362, Sec. 1. (AB 2688) Effective January 1, 2013.)
CA Rev & Tax Code § 1155 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1155.

1155.  For purposes of Section 404, certificated aircraft shall be deemed to be situated only in those taxing agencies in which the aircraft normally make physical contact with sufficient regularity to entitle such agencies to tax the aircraft under the laws and Constitution of the United States. Flight time within the state shall be allocated as follows:(a) If the aircraft takes off in one taxing agency which is entitled to tax (within the meaning of the preceding sentence) and lands in another agency which is entitled to tax, the flight time between such taxing agencies shall be allocated one-half to each such agency.(b) If the aircraft arrives from out of state or leaves the state, the flight time from or to the state boundary shall be allocated to the taxing agency entitled to tax in which the aircraft first lands or last takes off, as the case may be.(Added by Stats. 1968, Ch. 1306.)
CA Rev & Tax Code § 1156 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1156.

1156.  Nothing in this article shall be construed to enlarge the right of any taxing agency to tax certificated aircraft in a manner not permitted by the laws or Constitution of the United States.(Added by Stats. 1968, Ch. 1306.)
CA Rev & Tax Code § 1157 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 6 - Certificated Aircraft|Section 1157.

1157.  (a) After consultation with the California Assessors’ Association and representatives of commercial air carriers, the board shall, by emergency regulation, promulgate regulations and produce forms and instructions necessary to implement the allocation formula established for the 2020–21 fiscal year, and for each fiscal year thereafter, pursuant to Section 1152.(b) An emergency regulation adopted pursuant to subdivision (a) shall be adopted in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and, for purposes of that chapter, including Sections 11346.1 and 11349.6 of the Government Code, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare.(Added by Stats. 2019, Ch. 333, Sec. 6. (SB 791) Effective September 20, 2019.)
CA Rev & Tax Code § 1160 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 7 - Fractionally Owned Aircraft|Section 1160.

1160.  For purposes of this article, all of the following apply:(a) The following terms have the following meanings:(1) “Aircraft” has the same meaning as specified in Section 5303.(2) “Fleet” means all aircraft operated by a manager of a fractional ownership program.(3) “Fleet type” means aircraft classified by make, model, and series operated by a manager of a fractional ownership program.(4) “Fractionally owned aircraft” or “aircraft operated in fractional ownership programs” means those aircraft registered with the Federal Aviation Administration as fractionally owned aircraft.(5) “Landing” means physical contact involving the embarking or disembarking of crew, passengers, or freight, and that physical contact did not arise unintentionally as the result of an emergency.(b) Revenues derived from the taxation of fractionally owned aircraft under this article shall be distributed in accordance with Chapter 6 (commencing with Section 5451) of Part 10 of this division.(c) Fractionally owned aircraft shall be assessed under this article only if a lead county assessor accepts a designation as lead county assessor under Section 1162.(Added by Stats. 2007, Ch. 180, Sec. 4. Effective August 24, 2007.)
CA Rev & Tax Code § 1161 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 5 - Special Types of Property|ARTICLE 7 - Fractionally Owned Aircraft|Section 1161.

1161.  (a) Notwithstanding any other law, fractionally owned aircraft that has situs in this state shall be assessed on a fleetwide basis to the manager in control of the fleet and a notice of that assessment shall be issued to that manager.(1) Any fractionally owned aircraft that has been annually assessed for the fiscal years preceding the 2007–08 fiscal year shall be assessed under this article commencing with the 2007–08 fiscal year.(2) For fractionally owned aircraft that have not been annually assessed for the fiscal years preceding the 2007–08 fiscal year, assessment under this article applies for the 2007–08 fiscal year and for each fiscal year thereafter, and for preceding fiscal years for which an assessment was not made, and for which a statute of limitations either does not apply or has been waived.(b) A fleet of fractionally owned aircraft establishes situs in this state if an aircraft within the fleet makes a landing in the state.(c) A fleet of fractionally owned aircraft shall be assessed on an allocated basis. An allocation factor shall be established in each county for each fleet type of fractionally owned aircraft for which situs in this state has been established as described in subdivision (b). This allocation factor is a fraction, the numerator of which is the total number of landings and departures made by the fleet type in the county during the previous calendar year and the denominator of which is the total number of landings and departures made by the fleet type worldwide during the previous calendar year.(Added by Stats. 2007, Ch. 180, Sec. 4. Effective August 24, 2007.)
CA Rev & Tax Code § 1601 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1601.

1601.  (a) For purposes of this article, “county board” shall mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board.(b) In counties of the first class, the clerk shall give notice of the time the county board will meet to equalize assessments by publication in a newspaper. (c) In all other counties, immediately upon delivery of the roll to the auditor, the clerk shall give notice of the period during which assessment protests will be accepted, the place where they may be filed, and the time the county board will meet to equalize assessments by publication in a newspaper, if any is printed in the county, or, if none, as directed by the board of supervisors.(Amended by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1602 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1602.

1602.  The roll or a copy thereof shall be made available for inspection by all interested parties during regular office hours of the officer having custody thereof.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 1603.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1603.5.

1603.5.  (a) In the event a duplicate application for reduction in assessment is filed with the county board, the clerk may accept only the first application for reduction filed by or on behalf of the taxpayer, and may reject any duplicate application for reduction.(b) For purposes of this section, “duplicate application for reduction” means an application for reduction filed by an applicant, or by his or her agent or attorney on his or her behalf, subsequent to an application for reduction previously filed by or on behalf of the same applicant, that seeks the same relief with respect to the same property for the same year in issue. A subsequent application for reduction that seeks to amend a previously filed application for reduction shall not be considered a duplicate application for reduction for purposes of this section.(Added by Stats. 1996, Ch. 388, Sec. 3. Effective January 1, 1997.)
CA Rev & Tax Code § 1605.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1605.4.

1605.4.  Equalization hearings shall be open and public except that, upon conclusion of the taking of evidence, the county board may deliberate in private in reaching a decision. An applicant may request the board to close to the public a portion of the hearing by filing a declaration under penalty of perjury that evidence is to be presented which relates to trade secrets the disclosure of which will be detrimental to the business interests of the owner of the trade secrets. If the board grants the request, only evidence relating to the trade secrets may be presented during the time the hearing is closed.(Added by Stats. 1974, Ch. 180.)
CA Rev & Tax Code § 1605.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 3 - EQUALIZATION|CHAPTER 1 - Equalization by County Board of Equalization|ARTICLE 1 - Generally|Section 1605.5.

1605.5.  (a) (1) The county board shall hear applications for a reduction in an assessment in cases in which the issue is whether or not property has been subject to a change in ownership, as defined in Chapter 2 (commencing with Section 60) of Part 0.5, or has been newly constructed, as defined in Chapter 3 (commencing with Section 70) of Part 0.5.(2) In any county that has established an assessment appeals board, the board of supervisors may, by ordinance, provide that it shall act as the county board of equalization for the purpose of hearing applications pursuant to this subdivision.(3) This subdivision shall not be construed to alter, modify, or eliminate the right of an applicant under existing law to have a trial de novo in superior court with regard to the legal issue of whether or not that property has undergone a change in ownership or has been newly constructed so as to require reassessment.(b) The county board shall hear and decide issues with respect to penalties assessed under Section 463, 482, or 504 where those issues arise in connection with an application timely filed under Section 1603 or 1605. The county board shall hear and decide penalty issues under this subdivision regardless of whether the taxpayer has filed an application for reduction disputing only penalty amounts or, during the appeal process, all nonpenalty issues are resolved.(Amended by Stats. 1993, Ch. 387, Sec. 5. Effective January 1, 1994.)