Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 6. Certificated Aircraft*

Section 1150

1150. "Certificated aircraft" defined. As used in this article, "certificated aircraft" means aircraft operated by an air carrier or foreign air carrier engaged in air transportation, as defined in Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.

History.—Stats. 2011, Ch. 351 (SB 947), in effect January 1, 2012, substituted "Section 40102(a)(2), (5), (6), and (21) of Title 49 of the United States Code" for "subdivisions (3), (5), (10), and (19) of Section 101 of Title I of the "Federal Aviation Act of 1958" (P.L. 85-726; 72 Stat. 731)" after "as defined in" and substituted "Federal Aviation Administration" for "Civil Aeronautics Board of the United States, or its successor, or a certificate or permit issued by the California Public Utilities Commission" after "issued by the" in the first sentence of the first paragraph.

Construction.—These sections do not impose a property tax on the value of certificated aircraft operated by an airline, but merely provide an allocation formula to determine the extent to which certificated aircraft are situated, for taxing purposes, in different taxing jurisdictions. American Airlines, Inc. v. San Diego County, 220 Cal.App.3d 164.

* Article 6 was added by Stats. 1968, p. 2460, in effect August 13, 1968.