Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 10. Aircraft Assessment and Taxation

CHAPTER 3. Assessment

Section 5368

5368. Airport operator statement; aircraft using airport. Owners, as well as operators, of private and public airports shall provide, upon the request of the assessor of the county in which the airport is situated, a statement containing the make, model, aircraft registration number, and arrival and departure information of all aircraft utilizing the airport facilities.

History.—Added by Stats. 2007, Ch. 180 (SB 87), in effect August 24, 2007.

Constitutionality.—Assessment of personal property tax imposed on managers of fractionally owned aircraft is constitutional, as managers controlled the fractionally owned aircraft, and the aircraft had sufficient connection with California to justify the imposition of property tax. However, retroactive application is not constitutional because the statute constituted new law regarding the assessment of taxes on managers controlling fractionally owned aircraft fleets. NetJets Aviation, Inc. v. Guillory (2012) 207 Cal.App.4th 26.

Note.—See note following Section 1160 related to Stats. 2007, Ch. 180 (SB 87).