Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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A

105.0000 AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION

Annotation 105.0020

105.0020 Aircraft of Historical Significance, Defined. The term "aircraft of historical significance" means any aircraft which is an original, restored, or replica of a heavier-than-air powered aircraft which is 35 years or older or any aircraft of a type or model of which there are fewer than 5 in number known to exist worldwide. LTA 9/4/1987 (No. 87/67).