Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 3. Assessment

Section 5366

5366. Airport operator annual statement; aircraft based at airport. Owners, as well as operators, of private and public airports shall, within 15 days following the lien date of each year, provide the assessor of the county in which the airport is situated with a statement containing a list of names and addresses of the owners, and the make, model, and aircraft registration number, of all aircraft which were using the airport as a base. The assessors of each county shall, not later than July 1, 1970, and not later than the first day of July of each year thereafter, provide the California Department of Transportation, Division of Aeronautics with a statement containing a list of names, addresses of owners, make, model, aircraft registration number and assessed value of all aircraft which were using airports in the county as a base.

History.—Added by Stats. 1961, p. 3682, in effect September 15, 1961. Stats. 1966, p. 682 (First Extra Session), in effect October 6, 1966, first operative for the 1967–68 assessment year, substituted "within 15 days following the lien date" for "on or before the first Monday in March" and "were using" for "use." Stats. 1968, p. 2873, in effect November 13, 1968, added the second sentence. Stats. 1969, p. 1341, in effect August 4, 1969, added "and the make, model, and aircraft registration number" in the first sentence, and substituted the references to July 1st for a reference to 30 days following the lien date and also substituted "Department" for "Division" of Aeronautics in the second sentence. Stats. 1995, Ch. 497, in effect January 1, 1996, added "Transportation, Division of" after "Department of" and added "with" after "Aeronautics" in the second sentence.