Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > A > 105.0000 AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION > 105.0090

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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A

105.0000 AIRCRAFT OF HISTORICAL SIGNIFICANCE EXEMPTION

Annotation 105.0090

105.0090 Replica. In order to meet the definition of "aircraft of historical significance" for purposes of the exemption in Revenue and Taxation Code section 220.5, an aircraft must be original, restored, or a replica of a "heavier than air powered aircraft." In addition, a qualifying aircraft must be 35 years or older. C 7/6/2012.