The completed declaration provides the information needed to determine the taxable value of the aircraft. The year of purchase is needed so the aircraft value can be reduced by any applicable depreciation. The purchase price should be reported, without sales tax. The purchase price does include any additions or upgrades to the plane such as extra fuel tanks, special or additional avionics, etc. If the aircraft is registered and taxed outside of Churchill County, please check the applicable box and provide a copy of the current registration and tax receipt. Because aircraft are mobile, a declaration, the current registration and the tax receipt must be filed each year.