Certified for Publication in the Court of Appeal of The
Filed 10/10/17 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION TWO JETSUITE, INC., B279273 Plaintiff and Appellant, (Los Angeles County Super. Ct. No. BC559245) v. COUNTY OF LOS ANGELES, Defendant and Respondent. APPEAL from a judgment of the Superior Court of Los Angeles County. Michael L. Stern, Judge. Affirmed. Ajalat, Polley, Ayoob & Matarese, Richard J. Ayoob, Gregory R. Broege and Sevanna Hartonians for Plaintiff and Appellant. Mary C. Wickham, County Counsel, Albert Ramseyer, Principal Deputy County Counsel and Richard Girgado, Senior Deputy County Counsel; Lamb & Kawakami, Michael K. Slattery and Shane W. Tseng for Defendant and Respondent. * * * * * * Due process prohibits a state from imposing a tax on the full value of personal property if other states also have the right to tax that property, and whether those states have that right turns on whether that property has “situs” in those other states. (Central R. Co. v. Pennsylvania (1962) 370 U.S. 607, 611-614 (Central); Flying Tiger Line, Inc. v. County of Los Angeles (1958) 51 Cal.2d 314, 318 (Flying Tiger).) The taxing authority in this case sought to impose property tax on the full value of six jets used to operate an on-demand “air taxi” service. During the pertinent timeframe, one of those jets flew to 309 different airports in 42 different states and six different countries. This case accordingly presents the question: Does the fact that an aircraft touches down in another state, without more, mean that the other state has acquired situs over the aircraft under the traditional due process test for situs, such that California may no longer tax the full value of the aircraft? We conclude that the answer is “no,” and affirm the judgment below.
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