Declarations of costs and related property information as of 12:01 AM, January 1. The form and instructions available for download by clicking the link below are to be used as an attachment only to the original BOE-577 as printed and mailed by the Assessor (Revenue and Taxation Code § 441.5).
According to Revenue and Taxation Code § 5362, the Assessor of the county in which an aircraft is habitually located shall assess the aircraft at market value. If you have received this form, the Assessor's records Indicate you are the owner of the aircraft identified on page 1 of this form.
