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GeoMETRICS v. COUNTY OF SANTA CLARA

Docket No. 47732.

127 Cal.App.3d 940 (1982)

179 Cal. Rptr. 850

GEOMETRICS, Plaintiff and Respondent, v. COUNTY OF SANTA CLARA, Defendant and Appellant.

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

January 18, 1982.

Attorney(s) appearing for the Case

COUNSEL

Selby Brown, Jr., County Counsel, and Byron D. Athan, Deputy County Counsel, for Defendant and Appellant.

Jonathan Greenfield, Robert T. Russell, Arthur C. Rinsky and Ware, Fletcher & Freidenrich for Plaintiff and Respondent.

OPINION

GRODIN, J.

This is an appeal by the County of Santa Clara from a summary judgment ordering the refund of property taxes collected from respondent, GeoMetrics. (1) As refined by stipulation, the sole question on appeal is whether the County may impose an unapportioned ad valorem property tax upon aircraft owned by a corporation domiciled in the county, but located physically in foreign countries and engaged in...

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