California law provides that under certain conditions a person may transfer the base-year value of his or her property to a comparable property if that original property has been taken by eminent domain, acquisition by a public entity or governmental action resulting in a judgment of condemnation.
Form and instructions to report costs and information for aircraft owned on January 1. Aircraft are assessed at market value based on habitual location.
To be used only as an attachment to the original BOE-577 form mailed by the Assessor.