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.

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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?