Article 5. Vessels of California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 5. >> Article 5.

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.

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.

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.

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.

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.

Vessels not required to be documented shall be assessed in the county where habitually moored when not in service.