MAM-260-C, Certifications of Attendance for Aircraft of Historical Significance, is a form of the San Diego County Assessor/Recorder/County Clerk, Business Division / Marine & Aviation. It is one of the San Diego County property tax forms that the Assessor lists under its Historical Aircraft Exemption. Each entry records a display of one aircraft, identified by its N number, and carries the signature of the event coordinator. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor.
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What is MAM-260-C?
MAM-260-C, Certifications of Attendance for Aircraft of Historical Significance, is a San Diego County Assessor form on which the coordinator of each event or display certifies that a particular aircraft was shown, giving the date, place, days and hours of the display.
The form is issued by the San Diego County Assessor/Recorder/County Clerk, Business Division / Marine & Aviation. It is printed with a blank after "for N", where you enter the aircraft's N number. Each sheet has six certification blocks, and the PDF contains two identical sheets, so up to twelve displays can be recorded on one copy.
Every block asks for the same details: the date, the name of the event or display, the address of the display, the days the aircraft was on display, the display time (a.m. / p.m. to a.m. / p.m.), and the event coordinator's signature, printed name and telephone number. The signature line is marked as required.
The Assessor's forms page lists MAM-260-C in its Historical Aircraft Exemption group, next to BOE-260-B, Claim for Exemption from Property Taxes of Aircraft of Historical Significance, and MAM-260-B, Historical Aircraft Information. MAM-260-C is neither of those: it records attendance at displays and is not the exemption claim itself.
Who needs to file MAM-260-C?
The form is aimed at owners of aircraft of historical significance in San Diego County who deal with the Assessor's Historical Aircraft Exemption, and at the people who run the events where those aircraft are displayed.
- Aircraft owners or their representatives enter the aircraft's N number at the top and list each display.
- Event coordinators sign each block they are responsible for, and print their name and telephone number. The form marks the coordinator's signature as required, so the owner cannot sign in the coordinator's place.
The Assessor groups this form with BOE-260-B and MAM-260-B under the Historical Aircraft Exemption. The form itself does not say who must file it or when it is required, so confirm with the Marine & Aviation division whether it applies to your aircraft before you collect signatures. It is not intended for ordinary vessels, business property or the other exemptions on the Assessor's forms list.
How to fill out MAM-260-C
Enter the aircraft N number
At the top of the sheet, complete the blank after "Certifications of Attendance for Aircraft of Historical Significance for N" with the aircraft's N number.
Enter the date of the display
In the first certification block, write the date on the Date line. Use one block for each event or display.
Name the event and its address
Write the Name of Event/Display and the Address of Display on the lines provided.
List the days on display
On Days Aircraft on Display, enter the days the aircraft was shown at that event.
Enter the display time
On Display Time, write the start and end times and mark a.m. or p.m. for each.
Get the coordinator's signature
The event coordinator signs on the line marked Signature of Event Coordinator (required), then prints their name and enters a telephone number.
Repeat for further displays
Complete the remaining blocks on the sheet, six per page. The PDF has a second identical sheet for more displays.
Review and download the completed PDF
Check that every block has a date, event, address, days, time and signature, then download or print the completed PDF from FillingPDF. Confirm with the Marine & Aviation division how to return it, as described under How to submit.
How to submit MAM-260-C
The form prints no submission channel, mailing address or deadline of its own. Its letterhead identifies the office that issues it: San Diego County Assessor/Recorder/County Clerk, Business Division / Marine & Aviation, 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211.
- Phone: 858/505-6200.
- Fax: 858/505-6266.
- Website: www.sdarcc.gov, where the Assessor publishes this form with the other Historical Aircraft Exemption forms.
Because the form does not say how it is returned, ask the Marine & Aviation division how it wants the completed form delivered, and whether it should go with BOE-260-B or MAM-260-B. Collect the event coordinators' signatures before sending, since the signature line in each block is marked as required. FillingPDF lets you fill out and download the PDF; submission follows the Assessor's channels.
Common mistakes to avoid
- Leaving the event coordinator's signature blank; the form marks it as required in every certification block.
- Leaving the blank after "for N" empty, so the certifications are not tied to a specific aircraft.
- Entering the display time without marking a.m. or p.m. for both the start and the end time.
- Omitting the coordinator's printed name or telephone number beside the signature.
- Writing the days of display in one block for several different events instead of one block per event or display.
- Treating MAM-260-C as the exemption claim; the Assessor lists the claim separately as BOE-260-B.
- Leaving out the address of the display, which each block asks for in addition to the event name.
Frequently asked questions
What is Form MAM-260-C?
MAM-260-C is the San Diego County Assessor's form titled Certifications of Attendance for Aircraft of Historical Significance. Event coordinators use its blocks to certify each display of a given aircraft, with the date, event, address, days, hours and a signature.
How many displays can I list on one MAM-260-C?
Six per sheet, and the PDF contains two identical sheets, so twelve in total. Each block covers one event or display, and the aircraft's N number is entered once at the top of each sheet.
Who has to sign MAM-260-C?
The event coordinator signs each certification block. The form marks "Signature of Event Coordinator" as required and also asks for the coordinator's printed name and telephone number.
Is MAM-260-C the same as BOE-260-B?
No. The Assessor lists BOE-260-B as the Claim for Exemption from Property Taxes of Aircraft of Historical Significance and MAM-260-B as Historical Aircraft Information. MAM-260-C is a separate form that records attendance at displays.
Where do I send the completed MAM-260-C?
The form does not print a return channel. Contact the Business Division / Marine & Aviation at 858/505-6200 or fax 858/505-6266, at 9225 Clairemont Mesa Blvd., San Diego, CA 92123-1211, and ask how it wants the form delivered.
Can I fill out MAM-260-C online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the San Diego County Assessor; you deliver it through the Assessor's channels.
What revision of MAM-260-C is this page based on?
The PDF is printed MAM260C (Rev. 7/20/2011). The Assessor publishes it on its forms page, where it is listed under Historical Aircraft Exemption, so check that page for the current version before you submit.
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