REVENUE,TAXATION,CODE,DIVISION 2,TAXES,HEADING,PRIVATE RAILROAD CAR,TAX,CHAPTER,ARTICLE 3,VALUE,PRIVATE RAILROAD,SHALL,THE CAR,OWNERS,TOOLS,SHOP,EQUIPMENT,MATERIALS,PERSONAL PROPERTY,KEPT,FIXED,REPAIRING,IMPROVING,SERVICING,THE CARS,EFFECTIVE,JULY 31,ASSESSMENT,BOARD,CLASS BASED,ACQUISITION,COST,LESS,DEPRECIATION,ASSOCIATION OF AMERICAN,RAILROADS,SUCCESSOR,ORGANIZATIONS,CAR,TYPE,STRAIGHT LINE,BASIS,MAXIMUM,PERCENT,STACK,ALPHA,MINUS,THE AGE,LIGHTWEIGHT,LOW PROFILE,ALPHA Q,C,FLAT,CONVENTIONAL,25 YEARS,BETTERMENT,DEFINED,EXPENDITURES,CAPITALIZED,GENERALLY ACCEPTED ACCOUNTING,PRINCIPLES,DETERMINE,AVERAGE,NUMBER,CLASS,PHYSICALLY,PRESENT,THE STATE,THE CALENDAR,IMMEDIATELY,FISCAL YEAR,DAYS,MULTIPLY,DETERMINED,CLASS AS,SECTION,THE PRODUCT,DETERMINING,CALIFORNIA,FACTOR,MILEAGE,DATA,SERVICE,REPAIR,FACILITY,STATE,AWAITING,OVERHAUL,RENOVATION,CONVERSION,TOTAL,LABOR,IN EXCESS,OF 10,MAN HOURS,EXCEED,90 DAYS,UNLESS,CLAIMANT,SUBSTANTIATION,NECESSITY,