PART 10. AIRCRAFT ASSESSMENT AND TAXATION [5301. - 5456.]

Part 10 added by Stats. 1961, Ch. 1703.

§§ 5301–5456 · 21 sections

1. CHAPTER 1. General Provisions and Definitions §§ 5301–5304 · 4 sections

   • § 5301 It is the intent of the Legislature in enacting this part to provide for a uniform countywide system of ad valorem taxation of all aircraft in this State,…
   • § 5302 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
   • § 5303 (a) “Aircraft” means any contrivance used or designed for the navigation of or for flight in the air which has been flown at least once, other than a parachute…
   • § 5304 “In this State” means within the exterior limits of the State of California, and includes all territory within these limits owned by or ceded to the United…
2. CHAPTER 2. Exemptions §§ 5331–5332 · 2 sections

   • § 5331 Aircraft owned by the United States, by any foreign government, or by a consul or other official representative of any foreign government, are exempt from…
   • § 5332 Aircraft owned by this State or by any county, city and county, city, district, political subdivision, public corporation or authority of this State are exempt…
3. CHAPTER 3. Assessment §§ 5362–5368 · 7 sections

   • § 5362 The assessor of the county in which the aircraft is habitually situated shall assess the aircraft at its market value.
   • § 5363 In assessing aircraft, the county assessor shall determine the market value of the aircraft in accordance with standards and guides to the market value of…
   • § 5364 The board shall establish standards and fix guides or, after a public hearing, shall review and approve commercially available guides, to be used by the county…
   • § 5365 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…
   • § 5366 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…
   • § 5367 If any person who is requested to file a statement pursuant to Section 5365 fails to file such statement by the time specified by the assessor, a penalty of 10…
   • § 5368 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…
4. CHAPTER 4. Levy §§ 5391–5392 · 2 sections

   • § 5391 For the 1980–81 fiscal year and each fiscal year thereafter, aircraft subject to this part shall be taxed at the same rate and in the same manner as all other…
   • § 5392 The tax on aircraft subject to this part shall be collected in the same manner as all other personal property.
5. CHAPTER 6. Distribution §§ 5451–5456 · 6 sections

   • § 5451 The revenue derived from any tax levied pursuant to this part shall be distributed as prescribed in this chapter.
   • § 5452 If the aircraft are habitually based in a city and any school districts, the proceeds shall be distributed one-third to the city, one-third to the school…
   • § 5453 If the aircraft are habitually based outside of a city, but in any school districts, the proceeds shall be distributed one-half to the school districts and…
   • § 5454 If the aircraft are habitually based in an elementary school district and a high school district, the proceeds allotted to school districts shall be divided…
   • § 5455 It is the purpose of this chapter to divide the proceeds allotted to school districts equally between districts supporting elementary schools and districts…
   • § 5456 The details of the method of distribution shall be supplied by the county auditor and shall fairly carry out the purpose of this chapter.