Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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100.0000 AIRCRAFT

Annotation 100.0005

100.0005 Assessment. Aircraft owned by a commercial air carrier, taken out of scheduled service and grounded in the county prior to the lien date, and not flown during the representative period are assessable as general aircraft in the county on the lien date, provided they had an established tax situs in California and were solely situated in or habitually situated in the county on the lien date. C 6/21/1999.