JetSuite v. County of Los Angeles

The fact that an aircraft touches down in another state, without more, does not 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. In this case, the County sought to impose property tax on the full value of six jets used to operate an on-demand "air taxi" service. The Court of Appeal held that substantial evidence supported the Board's ruling that JetSuite failed to prove that any other state acquired situs over the jets at issue in 2010. View "JetSuite v. County of Los Angeles" on Justia Law