California Revenue and Taxation Code

§ 1162

RTC § 1162 Effective Aug 24, 2007Div. 1 · Part 2 · Ch. 5 · Art. 7

Statute text

(a)On or before October 1, 2007, the Aircraft Advisory Subcommittee of the California Assessors’ Association may designate a lead county assessor’s office for each manager in control of a fleet of fractionally owned aircraft.

(b)If a lead county assessor’s office is designated under subdivision (a), and that assessor’s office accepts that designation, the lead county assessor’s office described in subdivision (a) shall do all of the following:

(1)Notify, in writing, each manager in control of a fleet of fractionally owned aircraft for which the lead county assessor has been designated of this designation on or before the first October 15 that follows that designation.

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Legislative history

Added by Stats. 2007, Ch. 180, Sec. 4. Effective August 24, 2007.