The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections to 414, inclusive, shall be subject to the provisions of this section, notwithstanding the provisions of

Section 10758: (

a) Steel-wheeled and track-laying equipment shall not be subject to the license fees imposed pursuant to

Part 5 (commencing with

Section 10701) of Division of this code, but shall be assessed in the county where it has situs on the lien date. (

b) Rubber-tired equipment, except commercial vehicles and cranes registered under the Vehicle Code and which are licensed under

Part 5 (commencing with

Section 10701) of Division of this code, which must be moved or operated under permit issued pursuant to

Section of the Vehicle Code, shall be assessed in the county where it has situs on the lien date, but the assessee of such property shall be allowed to deduct from the amount of property tax the amount of any fee paid on such vehicle under

Part 5 (commencing with

Section 10701) of Division of this code, if such fee is paid prior to the lien date for the calendar year in which the lien date occurs. (

c) Rubber-tired cranes and commercial vehicles which must be moved or operated under permit issued pursuant to

Section of the Vehicle Code, and rubber-tired equipment that does not require a permit, which cranes, vehicles, and equipment are registered under the Vehicle Code and licensed under

Part 5 (commencing with

Section 10701) of Division of this code, shall not be otherwise assessed for purposes of property taxation.