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KAISER STEEL CORP. v. COUNTY OF SOLANO

Docket No. 43693.

90 Cal.App.3d 662 (1979)

153 Cal. Rptr. 546

KAISER STEEL CORPORATION, Plaintiff and Appellant, v. COUNTY OF SOLANO et al., Defendants and Respondents.

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

March 20, 1979.

Attorney(s) appearing for the Case

COUNSEL

Chickering & Gregory, John P. Macmeeken and Kenneth Drexler for Plaintiff and Appellant.

Milton Goldinger, County Counsel, Billy B. Burton, Assistant County Counsel, J. Paul Coan, Deputy County Counsel, John M. Powers, City Attorney, William R. Galstan, Assistant City Attorney, Kilpatrick, Peterson & Ely and Dwight C. Ely, City Attorney, for Defendants and Respondents.

OPINION

RACANELLI, P.J.

On appeal from a summary judgment entered in favor of respondents, the single question presented is whether the provisions of Revenue and Taxation Code section 209.51 are restricted solely to vessels used or to be used in the transportation of freight or passengers as determined below. Our analysis compels a negative answer requiring reversal.

Facts

The...

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