Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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100.0000 AIRCRAFT

Annotation 100.0020

100.0020 Rate of Tax. It is the opinion of the State Board of Equalization and the State Controller that the 1979 tax rate on general aircraft should not exceed the tax rate on other property on the unsecured roll, Revenue and Taxation Code section 5391 notwithstanding.

To derive a rate, the previous year's secured tax rate should be divided by four to account for the 100 percent assessment ratio on general aircraft. LTA 7/3/1979 (No. 79/113).