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. 

Show All Answers

1. What constitutes "available for display to the public"?
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"?
3. Is an aircraft stored on private property, but visible from a state highway, on "public display"?
4. Please explain the significance of the word "available".
5. Must a display be in California?
6. Must the applicant list at least twelve future dates to qualify for the exemption under prospective treatment?
7. What constitutes "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?
9. What constitutes use as "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?
11. Is the fee per application or per aircraft?
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?