Site Tools
Welcome to the State of California

2500-2507 Special Collection Procedures: Aircraft

2500. GENERAL INFORMATION
Taxes on aircraft are entered on the unsecured roll and collected in the same manner and at the same rate as other taxes on the unsecured roll. For details on the assessment, levy, and collection of taxes on aircraft, refer to Revenue and Taxation Code sections 5301-5392.

2501. FEDERAL AVIATION ADMINISTRATION
Federal law provides for the filing of a lien against an aircraft, pursuant to Parts 47 and 49 of the Federal Aviation Regulations (14CFR). The filing of a lien with the Federal Aviation Administration (FAA) provides notice of delinquent taxes against the individual aircraft when recorded with the Federal Aircraft Registry. The FAA will accept either a specially designed certificate of lien or any judgment.

NOTE: The judgment lien granted in a summary judgment is a lien against the property (in this case the aircraft). However, Revenue and Taxation Code section 3103 provides: "The lien imposed by this section shall not be valid insofar as personal property is concerned as against a purchaser for value without actual knowledge of the lien." Therefore, the filing of a lien with the FAA may not guarantee that the lien attaches to the aircraft. If a purchaser of the aircraft has no actual knowledge of the lien, said purchaser may not be bound by it. However, filing of a lien with the FAA gives the tax collector a greater chance of collecting the taxes, since most persons check with the FAA for liens prior to purchasing.

2502. REQUIREMENTS FOR FILING WITH FAA
The general requirements for filing with the FAA are as follows:

1) The security instrument must be in accordance with the law of the state where the judgment may be enforced;

2) The judgment must describe the aircraft by make and model, manufacturer's serial number, United States registration number, or other detailed information that makes identification possible (14 CFR §49.33);

3) The judgment must be the original document or a duplicate original (if the tax collector wishes the original returned, he/she should submit a true copy with the original; attached to the copy must be a certification signed by the tax collector stating that the copy has been compared with the original and is a true copy (14 CFR §49.21, M-2305));

4) The filing must be accompanied by a filing fee (14 CFR §49.15);

5) The owner's name must be spelled correctly and completely (the FAA will not record a judgment if the name on the judgment does not match the name on the registration or if the assessee is no longer the registered owner of the aircraft); and

6) The judgment must be recorded with the Federal Aircraft Registry.

Form SCO 2-15 contains the required information that is acceptable to the FAA for recording.

2503. WHERE TO RECORD JUDGMENT
The judgment must be recorded with the FAA at:

The Department of Transportation
Federal Aviation Administration
Federal Aircraft Registry
PO Box 25504
Oklahoma City, OK 73125

2504. RECORDATION OF THE LIEN WITH THE FAA
When the FAA records a lien, it sends an acknowledgment to the tax collector. Since the FAA normally does not return the original document, retain the FAA notice on file. The notice is proof of the filing and contains recording information needed to release the lien.

NOTE: A list of all aircraft in California is available from the FAA via the internet.

2505. RETURN OF ORIGINAL COPY OF THE JUDGMENT
If the tax collector wants to retain the original copy of the judgment, a certified copy must be submitted with the original to the FAA. After recordation, the copy is kept by the FAA and the original is returned to the tax collector with the date and time of recordation stamped on it. The certified copy must be a complete copy of the original and must have a signed statement attached that the copy has been compared with the original and is a true copy. The copy must be printed clearly on long-lasting paper.

2506. RECORDATION OF THE RELEASE OF JUDGMENT
If an unsecured property tax judgment has been recorded with the county recorder, a satisfaction of the judgment must also be recorded (M-2380 and Rev. & Tax. Code §3107). (See form SCO 2-20.)

2507. FAA MICROFICHE INFORMATION
Several series of FAA microfiche on registered aircraft are available at no cost to state, county, and city assessment and tax collection officials.

The most usable series is the monthly registered owner listing, a numerical and alphabetical listing by registration number (N number). By retaining each March 1 edition of the listing, plus the prior month's report, the tax collector may obtain ownership verification on the appropriate lien date plus the current address information available from FAA files on any assessee.

Other series; e.g., western region, motor vehicle numbers, etc., are not recommended. To order the FAA microfiche, a written request on county letterhead should be sent to:

FAA Aeronautical Center AAC 250
PO Box 25082
Oklahoma City, OK 73125

The official requirement should be indicated on the request, such as tax collection purposes, along with the series and frequency of reports desired.