Stanislaus County Grand Jury
• 2002-2003
Stanislaus County Oakdale Airport/Assessments Grand Jury Case No. 03-41-he
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 12 findings
F1
The California Revenue and Taxation Code 5362 requires counties to assess all aircraft “habitually situated” in their county.
No recommendations for this finding
F2
The California Revenue and Taxation Code 5362 requires the airports to provide their county Assessors with names of owners and operators of aircraft that use the site as a “base of operations.”
No recommendations for this finding
F3
One multiple-engine aircraft grounded at Oakdale Airport for at least one year because of an inoperative engine was not reported to or assessed by the county.
Related Recommendations (1)
R3
That the Stanislaus County Tax Assessor develop a plan to aggressively identify and stop tax losses at all airports in Stanislaus County.
F4
The Stanislaus County Assessor depends almost entirely upon the City of Oakdale’s annual report for determining which aircraft are habitually located at that site.
No recommendations for this finding
F5
The Stanislaus County Assessor depends almost entirely upon the City of Oakdale’s report for determining which aircraft use the Oakdale site as a “base of operations.”
No recommendations for this finding
F6
The County Assessor does not have a clear definition for “habitually situated.”
Related Recommendations (1)
R1
That the Stanislaus County Assessor provide an objective written definition for determining when an aircraft is “habitually located” in the county.
F7
The County Assessor does not have a clear definition of “base of operations.”
Related Recommendations (1)
R2
That the Stanislaus County Assessor develop a written definition for “base of operations” that is objective and can be understood by any interested party for determining which aircraft in the county will be assessed.
F8
The Oakdale Airport has no legal requirement to document how much time any tenant’s aircraft spends at the airfield.
Related Recommendations (1)
R3
That the Stanislaus County Tax Assessor develop a plan to aggressively identify and stop tax losses at all airports in Stanislaus County.
F9
Tenants at Oakdale Airport are not required to keep a log of how long their aircraft spend at this site.
Related Recommendations (1)
R3
That the Stanislaus County Tax Assessor develop a plan to aggressively identify and stop tax losses at all airports in Stanislaus County.
F10
Rent revenue far exceeds tax revenue as a source of income for the airport.
No recommendations for this finding
F11
Oakdale City Airport personnel were very helpful and cooperative, providing answers to all questions.
No recommendations for this finding
F12
The Stanislaus County Assessor’s Office provided all information requested in a timely and helpful manner. CONCLUSIONS
No recommendations for this finding
Conclusions 2
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CL1 Page 2The Stanislaus County Assessor does not require airports within the county to keep a record of how much time their tenants’ aircraft spend at the site.
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CL2 Page 2Stanislaus County is losing revenue by not assessing airplanes.
No Responses Found 1
Government entities assigned to respond to this report. No response documents have been linked in our database.
Stanislaus County Assessor
Elected County Office