Chapter 3.14
REGISTRATION AND TAXATION OF AIRCRAFT

Sections:

3.14.010    Definitions.

3.14.020    Aircraft registration.

3.14.030    Application for registration certificate.

3.14.040    Denial and revocation of registration.

3.14.050    Registration year and expiration--Renewal--Notices.

3.14.060    Registration certificate.

3.14.070    Aircraft tax and refunds.

3.14.080    Reporting requirements for owners and aircraft facility operators.

3.14.090    Penalties and interest.

3.14.100    Application of payments.

3.14.110    Collection of taxes, penalties and interest.

3.14.120    Regulations.

3.14.130    Prohibition.

3.14.010  Definitions.

The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

"Ad valorem taxes" means those taxes levied by the borough which are based upon the value of taxable property, as determined by the borough assessor for each tax year.

"Aircraft" means a contrivance used or designed to navigate, or fly, in the air. Examples include, but are not limited to, airplanes and rotorcraft (such as helicopters, gyrocopters or auto gyros).

"Crashed" means aircraft for which only parts remain that, due to their condition, can no longer be assembled to create any contrivable aircraft. This shall be evidenced by an FAA accident report and/or copy of an insurance claim that determines the aircraft to be a total loss.

"Department" means the Bristol Bay Borough finance department.

"Destroyed" means aircraft that have been damaged by age, weather, neglect and/or external influences outside the owner’s control, and only unusable parts remain that due to their condition can no longer be assembled to create any contrivable aircraft. This shall be evidenced by photographs and a physical inspection by the borough if deemed necessary by the borough assessor.

"Dismantled" means aircraft that have been voluntarily disassembled and only parts remain that can no longer be assembled to create any contrivable aircraft. Evidence such as photographs and a physical inspection by the borough shall be provided or allowed if deemed necessary by the borough assessor. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.020  Aircraft registration.

A. All persons owning any interest in an aircraft located or operated within the borough shall register and pay taxes assessed by the borough with respect to such aircraft with the borough, in accordance with this chapter.

1.    There shall be a rebuttable presumption that the following aircraft are located or operated within the borough and subject to registration:

a.    Aircraft whose Federal Aviation Administration registration shows a residence, business or mailing address of the owner located within the borough;

b.    Aircraft whose owner has a business, residence or mailing address within the borough; or

c.    Aircraft located for fifteen or more days during any given calendar year at any site within the borough, where the site is owned or leased by the owner or operator of the aircraft, or where the owner or operator of the aircraft pays a fee for the privilege of keeping the aircraft at the site.

2.    Any owner of an interest in an aircraft may rebut the presumption in subsection (A)(1) of this section by filing with the department a specific, detailed and sworn affidavit demonstrating that in fact the presumption does not apply, and the aircraft is not subject to registration under this chapter.

3.    This chapter does not apply to aircraft subject to the provisions of Section 3.08.170(A) of this code.

B.    Any person required to register an aircraft under this chapter shall apply for registration and pay the registration tax no later than the last day of the second calendar month after the month in which the aircraft becomes subject to registration.

C.    The registration requirements of this chapter are in addition to any other license, permit or registration which may be required by law. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.030  Application for registration certificate.

Every person required to register an aircraft shall apply for a registration certificate to the department using a form furnished by the department. The application shall be signed by the person making the application and shall contain the following:

A.    The name and residence and business addresses and telephone numbers of the owner;

B.    A description of the aircraft, including the year, make and model, engine number, FAA N number, and tie-down location; and

C.    Such other information as the department may require. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.040  Denial and revocation of registration.

The department may deny an application for registration or renewal of registration upon any of the following grounds:

A.    The application contains a false or fraudulent statement or the applicant has failed to furnish required information or reports required under this chapter.

B.    The applicant is not required or eligible to register the aircraft.

C.    The required tax, penalties or interest for the year of registration has not been paid as required under this chapter. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.050  Registration year and expiration--Renewal--Notices.

A. The registration of an aircraft under this chapter shall be effective for one year from the first day of the month following the month in which the aircraft became subject to registration and shall expire on the last day of the twelfth month following the date of issue. The registration expiration date of an aircraft registered under this chapter shall not be changed if the ownership of the aircraft is transferred.

B.    The owner of a registered aircraft may renew the registration for a one-year period from the expiration date of the registration. The registration must be renewed within one month following the expiration date of the registration. The department shall mail notice of registration expiration to the registered owner of record at the owner’s mailing address as shown in the department’s mailing records. An owner of an aircraft subject to registration who has received notice under this subsection may renew registration of the aircraft by returning the notice form, together with the tax, to the department, either in person, or by mail postmarked no later than the last day of the registration renewal period shown on the aircraft’s current registration certificate or notice form. Upon receipt of a timely registration renewal and payment of the tax, the department shall renew the registration and mail the current registration certificate to the owner at the owner’s mailing address as shown in the department’s records.

C.    The address of the registered owner shown on the application for registration shall be the address to which all notices and correspondence shall be sent.

1.    Notices sent to the mailing address shown on the application for registration shall constitute notice to the owner of the registered aircraft.

2.    The owner of a registered aircraft may direct notices and correspondence from the department to an address different than the mailing address shown on the application by giving written notice to the department. Such notice shall continue in effect until changed or canceled by the owner.

3.    Failure to receive notices, bills, or other correspondence shall not excuse the liability for the payment of any registration tax, penalty or interest. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.060  Registration certificate.

A. Upon receipt of the registration tax and a properly executed registration application, the department shall issue to the owner a registration certificate which contains the following information:

1.    The name and address of the aircraft owner.

2.    A description of the aircraft, including the year, make, model, and Federal Aviation Administration N number.

3.    The expiration date of the registration.

4.    Other information as determined by the department.

B.    Only one registration certificate shall be issued per aircraft. The current registration shall be kept in the aircraft until it expires or is renewed, canceled or surrendered pursuant to this chapter. Notwithstanding the provisions of this subsection, the department may, upon verified statement of an owner that the registration certificate issued for an owned aircraft has been lost, stolen, destroyed or mutilated, issue a replacement certificate for an administrative fee to be set by the department. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.070  Aircraft tax and refunds.

A. Aircraft that have been issued an N number by the Federal Aviation Administration by January 1st of the tax year shall be exempted from ad valorem taxes and shall instead be taxed at a flat rate as follows:

1.    Two hundred dollars per year for single engine aircraft, hot air balloons, and gliders, and three hundred dollars per year for aircraft with two or more engines. For purposes of this section, the tail rotor of a helicopter shall not be counted as an engine. The tax is due and payable and shall be submitted to the director with the application for registration or the renewal notice and shall not be prorated.

B.    If an aircraft with a current FAA N number has been dismantled, destroyed or crashed, the aircraft’s owner of record may request that the borough assess ad valorem taxes for the aircraft for that tax year in lieu of the flat rate. Such requests shall be submitted to the department on the form prepared by the department for that purpose.

C.    The department shall refund taxes paid or collected in error. Refunds shall not be prorated and no refund shall be due or payable for any portion of a registration year. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.080  Reporting requirements for owners and aircraft facility operators.

A. Any person leasing, renting or otherwise making available to another, any facility for landing, taking off, parking or storage, including tiedown and slip spaces, or any other facility utilized in the ownership or operation of any aircraft, regardless of whether or not such aircraft is subject to registration under this chapter, shall, upon the request of the department, disclose to the department the names, residences, mailing addresses and telephone numbers of the owners, lessors, renters and operators of the aircraft utilizing such facility, all information regarding such aircraft required by an application for registration and such other information as the department may reasonably require. Information submitted to the department under this subsection shall be verified by the person providing the information or by the person with the custody and control of the records thereof.

B.    The owner of an aircraft registered or subject to registration under this chapter shall notify the department in writing of the name, telephone number and mailing address of any person to whom such aircraft has been sold or to whom the ownership thereof has been transferred, together with the effective date thereof. The notification required under this subsection shall be verified by the owner on a form prescribed by the department and shall be mailed to the department within twenty days of the effective date of the sale or transfer of ownership. Upon notification, the department shall transfer the registration on its records to the new owner. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.090  Penalties and interest.

A. The following penalties shall be cumulative and shall be imposed, due and payable, as indicated:

1.    If the registration tax has not been paid in full when due, a penalty of twenty-five dollars shall be due and payable for each month following the due date until paid in full. The penalty shall not exceed three hundred dollars for each registration year. Following each due date of taxes, seven calendar days shall elapse before any penalty is added to the tax. At the expiration of the seven-calendar-day grace period, the penalty will be added.

2.    For failure or refusal to comply with the reporting or disclosure of information required by Section 3.14.080 of this chapter, a penalty of three hundred dollars may be assessed by the department.

B.    For failure to pay registration taxes as required under this chapter, interest at the simple rate of fifteen percent per year shall accrue on all registration taxes due and payable. Interest shall be calculated and applied on a monthly basis. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.100  Application of payments.

Any payments received for a registration year shall be applied first to costs and attorney fees of collection, penalties, interest and tax. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.110  Collection of taxes, penalties and interest.

A. The department may collect all taxes, penalties and interest due and payable under this chapter by action and in the case of the owner against either or both the aircraft and its owner.

B.    The registration tax and all penalties and interest due and payable under this chapter shall be a lien upon the aircraft and the director may file a lien therefor with the Federal Aviation Administration and record such lien with the Recorder of the state of Alaska. Such lien may be foreclosed by the department as provided by law. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.120  Regulations.

The borough manager may promulgate regulations to implement and administer this chapter. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).

3.14.130  Prohibition.

No person shall operate or locate an aircraft within the borough which is not registered as required by or in accordance with this chapter. (Ord. 2019-05 §3(part), 2019: Ord. 99-9 §1(part), 1999).