RESOLUTION NO. _____________

BOARD OF SUPERVISORS, COUNTY OF SAN MATEO, STATE OF CALIFORNIA

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RESOLUTION IN SUPPORT OF ASSEMBLY BILL 31 (MA),

PROPERTY TAXATION: CERTIFICATED AIRCRAFT ASSESSMENT

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RESOLVED, by the Board of Supervisors of the County of San Mateo, State of California, that

WHEREAS, under current law counties and air carrier industry representatives reached a settlement agreement regarding issues related to property taxation of property owned and used by air carriers codified in Assembly Bill 1807 (Chapter 86, Statutes of 1998), Assembly Bill 2318 (Chapter 85, Statutes of 1998) and Senate Bill 30 (Chapter 699, Statutes of 2006); and

WHEREAS, Assembly Bill 964 (Chapter 699, Statutes of 2006) established the Centralized Fleet Calculation Program, which has resulted in administrative efficiencies for both the air carriers and the counties; and

WHEREAS, Assembly Bill 964 has established the lead county provision, which requires airlines file only one property tax return; and

WHEREAS, Assembly Bill 31 (Ma) would extend the Centralized Fleet Calculation Program for statewide assessment of certificated aircraft for property tax purposes until 2015-16 fiscal year, including the current assessment methodology for determining the fair market value of certificated aircraft owned by commercial air carriers for property tax purposes, the requirement that commercial air carriers file one annual property statement with a “lead” county, and the procedures for selecting the lead county to calculate an airline’s fleet value and coordinated multi-county audit team to perform mandatory audits of commercial air carriers.

NOW, THEREFORE, IT IS HEREBY DETERMINED AND ORDERED that the Board of Supervisors by the adoption of this resolution hereby supports Assembly Bill 31 (Ma) regarding property taxation of certificated aircraft assessment.

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