Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
190.0000 ASSESSMENT APPEALS BOARD
190.0053 Jurisdiction to Hear Situs of Aircraft. No court has specifically ruled on whether or not a general aircraft situs question can be heard by an assessment appeals board. However, since a determination as to situs is dependent upon factual matters, hearing before an appeals board appears appropriate. Moreover, a hearing would avoid any question concerning exhaustion of administrative remedies upon judicial review. Conflicts in evidence and testimony demonstrating aircraft, location, and time duration should be resolved by reference to the flight and maintenance logs for the subject aircraft. C 4/20/90.