On 19 Mar 2004 15:07:57 GMT, (COUGARNFW) wrote:

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?

Yes. Here's the text:

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LTA 2002/90 superseded all of the prior LTA’s regarding this topic.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