On 19 Mar 2004 15:07:57 GMT,
(COUGARNFW) wrote in
Message-Id: :
I tried the hot link six times and got back an error message that the file
had been corrupted.
Anybody able to use the hot link?
Neal
It works for me:
http://www.boe.ca.gov/proptaxes/pdf/lta04012.pdf
Here's a copy of the (unformatted) text of the letter:
STATE OF CALIFORNIA
March 9, 2004
TO COUNTY ASSESSORS AND INTERESTED PARTIES:
EXEMPTION FOR AIRCRAFT OF HISTORICAL SIGNIFICANCE
CERTIFICATE OF ATTENDANCE REQUIREMENT
Four previous Letters To Assessors (LTA’s) have been issued on the
Historical Aircraft
Exemption: LTA’s 87/67, 88/36, 89/84 and 2002/90. These LTA’s
announced passage of the
exemption, identified the applicable statutory provisions, discussed
implementation procedures,
announced adoption of a statutory time frame for annual filing for the
exemption, and provided
additional clarifying information about subdivisions (b) and (c) of
Revenue and Taxation Code
section 220.5. LTA 2002/90 consolidated the issues identified in the
earlier LTA’s, and clarified
the meaning of the term “general transportation.” LTA 2002/90
superseded all of the prior
LTA’s regarding this topic.
In the continued interest of promoting uniformity in the application
of the exemption, this Letter
To Assessors is intended to provide guidance regarding the new
“certificate of attendance”
requirement, and to supplement Letter To Assessors No. 2002/90, dated
December 20, 2002.
Senate Bill 1059 (Stats. 2003, Ch. 604) went into effect January 1,
2004. Among its other
provisions, Senate Bill 1059 amended subdivision (b)(3) of section
220.5 of the Revenue and
Taxation Code by adding a requirement for a claimant to provide an
attendance certificate for
each event at which the aircraft was displayed during the prior year.
This provision is set forth
as follows:
When applying for an exemption pursuant to this section, the claimant
shall attach
to that application a certificate of attendance from the event
coordinator of the event
at which the aircraft was displayed as required by this paragraph.
Because the legislation was approved and chaptered in the fall, most
aircraft owners were
unaware that they would be subject to the certification of attendance
requirement during the prior
spring and summer when most display events occur. Therefore, we advise
assessors to recognize
that the requirement became effective after most aircraft had already
been displayed at various
times during 2003 and to waive the requirement for lien date 2004
claims.
In addition, to afford historical aircraft exemption claimants a
reasonable opportunity to comply
with this new requirement, we suggest assessors do the following:
CAROLE MIGDEN
First District, San Francisco
BILL LEONARD
Second District, Ontario
CLAUDE PARRISH
Third District, Long Beach
JOHN CHIANG
Fourth District, Los Angeles
STEVE WESTLY
State Controller, Sacramento
TIMOTHY W. BOYER
Interim Executive Director
No. 2004/012
STATE BOARD OF EQUALIZATION
PROPERTY AND SPECIAL TAXES DEPARTMENT
450 N STREET, SACRAMENTO, CALIFORNIA
PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0064
916 445-4982 l FAX 916 323-8765
www.boe.ca.gov
TO COUNTY ASSESSORS 2 March 9, 2004
(1) Advise historical aircraft owners of the new requirement.
(2) Make available to historical aircraft owners a certificate of
attendance form that may
be used in lieu of attendance certificates from individual events. A
sample form,
provided by the California Assessors’ Association, is enclosed.
(3) Inform historical aircraft owners that, for purposes of claiming
the exemption for lien
date 2005, certificates of attendance must be completed for displays
attended in 2004
and must be provided with the historical aircraft exemption
application.
For lien date 2004, applications for historical aircraft exemption
should be processed in the same
manner as in prior years. Implementation of the amendments enacted by
SB 1059 has been
discussed with the California Assessors’ Association (CAA) Business
Property Subcommittee.
The recommendation of the CAA regarding administration of the
certificate of attendance
requirement for lien dates 2004 and 2005 is consistent with the
guidance outlined above.
If you have any questions, please contact Lloyd B. Allred of our
Technical Services Unit at
(916) 324-7361.
Sincerely,
/s/ David J. Gau
David J. Gau
Deputy Director
Property and Special Taxes Department
DJG:ja
Enclosure
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
MA260-C/2004
Telephone Number:_________________________
Telephone Number:_________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Name of Event/Display:___________________________________
Address of Display:______________________________________
Name of Event/Display:___________________________________
Telephone Number:_________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Address of Display:______________________________________
Name of Event/Display:___________________________________
Date:_______________________
Name of Event/Display:___________________________________
Date:_______________________
Certifications of Participation for Aircraft of Historical
Significance for N________
Telephone Number:_________________________
Address of Display:______________________________________
Name of Event/Display:___________________________________
Date:_______________________
Certifications of Participation for Aircraft of Historical
Significance for N________ Page 1 of 4
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
_________________________________________
Signature of Manager/Sponsor of Event
Days Aircraft on Display:___________
_________________________________________
Print Name
Display Time: ________a.m./p.m. to ________a.m./p.m.
MA260-C/2004
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Telephone Number:_________________________
Telephone Number:_________________________
Name of Event/Display:___________________________________
Date:_______________________
Address of Display:______________________________________
Page 2 of 4
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
Page 3 of 4
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
_________________________________________
Page 4 of 4