It becomes part of the aircraft, and when it is later removed, it is an aircraft part just as a wheel, seat, or other removable part. Property taxation-Aircraft 9. Submitted on cross motions for summary judgment. Jill Johnson, President of Thermal Graphics, appeared pro se. Decision for Plaintiff rendered November 4, 1998.
Taxpayer claims the property is exempt as part of the aircraft.
The matter is now before the court on cross Motions for Summary Judgment. The aircraft is registered with the State of Oregon, and taxpayer has paid the registration fee required by ORS 837.045. The helicopter is used to fight forest fires, and the camera was installed to assist in that function. The gimbal assembly is mounted on the helicopter's airframe. The subject property was installed by a Texas company which certified that it was done in accordance with FAA requirements.