Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 3. Assessment

Section 5365

5365. Statement. Upon request of the assessor of the county in which an aircraft is habitually based, the owner shall file with the assessor a statement setting forth information about the aircraft that is necessary to ascertain the full value of the aircraft, including, but not limited to, the serial number, the make, model, year of manufacture of the aircraft, and engine and maintenance information, including the total hours logged on the aircraft following the last major overhaul of the engine of the aircraft.

History.—Added by Stats. 1961, p. 3682, in effect September 15, 1961. Stats. 1967, p. 2346, in effect November 8, 1967, deleted all former language, requiring a mandatory annual statement, and added present language. Stats. 2004, Ch. 200 (SB 1880), in effect January 1, 2005, substituted "the assessor a statement * * * major overhaul of the engine" for "him a statement setting forth the make, model and year of manufacture" after "shall file with" in the first sentence.