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 1153

1153. Representative period to be used. After consulting with the assessors of the counties in which aircraft of an air carrier normally make physical contact, the board shall designate for each assessment year the representative period to be used by the assessors in assessing the aircraft of the carrier.

Designation.—In selecting a representative period for nonscheduled aircraft, the Board did not abuse its discretion in designating the entire prior assessment year, modified by the substitution of days from an earlier assessment year for those days in the prior assessment year during which the aircraft were grounded due to strike or suspension of airworthiness certificates. Alameda County v. State Board of Equalization, 131 Cal.App.3d 374.

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