The situs of a vessel can be determined in a variety of manners. We look at the following to determine the situs of a vessel:
1. Where is the vessel registered?
2. Where is the boat primarily located? – (i.e. In your garage, at a facility).
a. If located at a facility within Placer County, situs is established at that facilities principal location.
i. If the facility you contract with is full and your vessel is sent out of State or County temporarily for the winter season to a secondary location, situs has not changed.
3. Where is your primary residence (domicile)?
a. If applicable, where is your secondary residence (domicile)?
4. Where is the vessel primarily used?
5. Has situs been established elsewhere?