Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
105.0000 AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION
105.0034 Claim Filing. A claim for the historical aircraft exemption was filed timely, but in the wrong county because the aircraft was moved during the year. The taxpayer complied in good faith with each requirement necessary to qualify for the historical aircraft exemption, i.e., by filing an affidavit upon receipt of the form and promptly responding to further inquiries by the assessor that sent the form. Revenue and Taxation Code section 166 applies broadly to allow proof of timely filing of any statement, affidavit, application, or any other paper or document with a taxing agency by a specified time on a specified date through U. S. Mail. Accordingly, the claim should be accepted as filed timely, and the historical aircraft exemption claim should be granted. C 11/12/2002.