DIVISION 1. PROPERTY TAXATION 50-5911›PART 10. AIRCRAFT ASSESSMENT AND TAXATION 5301-5456›CHAPTER 3. Assessment 5362-5368
§ 5365
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 2004, Ch. 200, Sec. 8. Effective January 1, 2005.)
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