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T apply) a. County Tax Collector b. State Controller c. Secretary of State d. United States Coast Guard e. State Board of Equalization f. Department of Motor Vehicles Vessels are subject to personal property taxation and county assessors are responsible for the annual assessment of vessels. a. True b. False Assessors' Handbooks published by the State Board of Equalization are considered to have the same authority as rules and regulations adopted by the Board. a. True b. False.

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