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1. What constitutes "available for display to the public"?

"Available
for display to the public" means actual display or documented willingness
to display at either (a) an organized air show, (b) a museum, or (c) a special
designated area set aside for historical aircraft open to the public. 

To qualify
as available for display to the public under any situation, other than (a),
(b), or (c) above, an individual must document that the aircraft is displayed
in such a manner that the general public may reasonable be assumed to be aware
that public viewing is clearly invited, and that there are reasonable
accommodations to allow public viewing of the aircraft. 

To qualify as available for display
under any situation also means that (1) there must be a reasonable effort to
make the general public aware of the display and (2) there must be reasonable
viewing hours. 

2. Does notifying the public that the aircraft will be available for display at the owner's home, by appointment only, qualify as "public display"?

No. Making the aircraft available by appointment only is not a clear invitation for viewing issued to the general public. Also, an owner's home site will lack reasonable accommodations for public viewing in most instances.

3. Is an aircraft stored on private property, but visible from a state highway, on "public display"?

No. The
plane must be displayed in a place where deliberate public viewing can be
accommodated during reasonable viewing hours. 

4. Please explain the significance of the word "available".

As used in the statute, "available" means that if an aircraft was formally scheduled for display at a qualifying site and the display was canceled (e.g., because of rain), the date would count as a day available for display.

5. Must a display be in California?

No. There is no requirement that the aircraft display site be in California.

6. Must the applicant list at least twelve future dates to qualify for the exemption under prospective treatment?

No. For anticipated display in the initial qualifying year, the applicant need only certify that the aircraft will be made available for display at least 12 days in order to qualify for the exemption. The assessor can request additional information at a later date to verify compliance. If, at a later date, it is determined that the owner did not meet the exemption qualifications, an escape assessment can be issued.

7. What constitutes "commercial purpose"?

Conveyance of passengers or goods for any business reason or use of the aircraft for any revenue-producing activity would constitute commercial purpose.

8. If an aircraft is depreciated as business property, or expenses are written off as business expenses, is the aircraft being used for commercial purposes?

Yes. Owner recognition of business-related aircraft use is factual documentation that the aircraft is used for commercial purposes.

9. What constitutes use as "general transportation"?

"General transportation" means conveyance of or travel from one place to another. Use of an aircraft for general transportation means flight of the aircraft from one place to another, for the primary purpose of transporting passengers, self or goods from one location to another. To constitute general transportation there must be flight from one place to another, not flights that originate and end in the same place with no intervening stop. Recreational flying, maintenance-related flying, and flights necessary to maintain the owner's pilot's certificate would not constitute general transportation unless the flights are primarily for the purpose of transporting goods or persons to another location. Flights to and from historical aircraft shows or displays do not constitute general transportation.

10. Is the $35 fee, charged and collected by the assessor upon the initial application for exemption of a specific aircraft, a one-time fee per county regardless of a later change in county situs?

Yes. If an owner
removes an aircraft from the taxing jurisdiction of a county and then returns
the aircraft at a subsequent lien date, the fee is not required for a
subsequent application filed for the same aircraft. 

11. Is the fee per application or per aircraft?

A separate application and fee is required for each aircraft. If an individual owns multiple potentially qualifying aircraft, then separate applications are required for each of the aircraft, with a fee charged for each application.

12. If an aircraft is moved to another county, and an exemption application is filed in the second county, should the second county charge the fee?

Yes. The application filed in the second county is the initial application in that county.