Cal. Revenue and Taxation Code - RTC § 410. Section 410.
It is the intent of the Legislature in enacting this article to provide for a uniform system of assessment of all implements of husbandry in this state, regardless of where located.
ARTICLE 1.3. Assessment of Implements of Husbandry [410. - 414.]
Cal. Revenue and Taxation Code - RTC 1.3.
in effectCal. Revenue and Taxation Code - RTC § 411. Section 411.
For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business.
“Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.
Cal. Revenue and Taxation Code - RTC § 412. Section 412.
The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.
Cal. Revenue and Taxation Code - RTC § 413. Section 413.
In assessing the implement of husbandry, the county assessor shall determine the value of the implement in accordance with standards and guides to the full cash value.
Cal. Revenue and Taxation Code - RTC § 414. Section 414.
Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make, model and year of manufacture of the implement.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026