Section 1139 Of Article 5. Vessels From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 5. >> Article 5.

. 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.