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SCHNITZER STEEL PRODUCTS OF CAL. v. CTY OF ALAMEDA

Docket No. 36104.

56 Cal.App.3d 104 (1976)

128 Cal. Rptr. 293

SCHNITZER STEEL PRODUCTS OF CALIFORNIA, INC., Plaintiff and Appellant, v. COUNTY OF ALAMEDA, Defendant and Respondent.

Court of Appeals of California, First District, Division Four.

March 9, 1976.

Attorney(s) appearing for the Case

COUNSEL

Graham & James and Paul A. Dezurick for Plaintiff and Appellant.

Richard J. Moore, County Counsel, and Joseph P. Bingaman, Deputy County Counsel, for Defendant and Respondent.

OPINION

CALDECOTT, P.J.

The sole issue on this appeal is whether certain scrap metal was an "export" on the lien date in each year in question and therefore exempt from local taxation. We conclude that it was not.

Appellant Schnitzer Steel Products of California, Inc., engaged primarily in buying, processing and selling scrap metal. The metal is purchased in unprocessed form from scrap vendors and peddlers at appellant's facility...

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