Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
Revenue and Taxation Code
Part 2. Assessment
Chapter 5. Special Types of Property
Article 6. Certificated Aircraft*
1154. "Air taxi" defined; assessment. (a) As used in this section, "air taxi" means aircraft used by an air carrier which does not utilize aircraft having a maximum passenger capacity of more than 30 seats or a maximum payload capacity of more than 7,500 pounds in air transportation and which does not hold a certificate of public convenience and necessity or other economic authority issued by the Federal Aviation Administration, or its successor.
(b) Air taxis which are operated in scheduled air taxi operations are not subject to the provisions of Part 10 (commencing with Section 5301) of this division and shall be assessed in accordance with the allocation formula set forth in Section 1152.
(c) All other air taxis shall be assessed in the county where the aircraft is habitually situated in the same manner and at the same ratio as other personal property in the county subject to general property taxation. Such aircraft shall be taxed at the same rate and in the same manner as all other property on the unsecured roll.
History.—Stats. 1969, p. 1466, in effect August 14, 1969, added the subdivision letters, added "which are operated in scheduled air taxi operations" to subdivision (b), and added subdivision (c). Stats. 1977, Ch. 921, in effect January 1, 1978, substituted "having a maximum passenger capacity of more than 30 seats or a maximum payload capacity of more than 7,500 pounds" for "whose maximum certificated takeoff weight is greater than 12,500 pounds" in the first sentence of subdivision (a). Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "Federal Aviation Administration" for "Civil Aeronautics Board of the United States, or its successor, or by the California Public Utilities Commission" after "issued by the" in the first sentence of subdivision (a).
Construction.—An aircraft used for unscheduled air taxis constitutes a common carrier even though the aircraft is not a commercial aircraft used for scheduled airline operations. Such an aircraft would be exempt from sales and use tax under Revenue and Taxation Code Section 6366.1, subdivision (a), and, therefore, no amount attributed to sales tax should be included in an assessor's valuation of the aircraft. Auerbach v. Los Angeles County Assessment Appeals Board No. 2; CKE Assoc., 167 Cal.App.4th 1428.
* Article 6 was added by Stats. 1968, p. 2460, in effect August 13, 1968.