STAR-KIST FOODS, INC. v. COUNTY OF LOS ANGELES

Docket No. L.A. 31918.

42 Cal.3d 1 (1986)

719 P.2d 987

227 Cal. Rptr. 391

STAR-KIST FOODS, INC., Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

Supreme Court of California.

June 30, 1986.


Attorney(s) appearing for the Case

COUNSEL

Ajalat & Polley, Charles R. Ajalat, Terry L. Polley and Richard J. Ayoob for Plaintiff and Appellant.

Mandel, Kavaller & Manpearl, Gerald T. Manpearl and Kent Ten Brink as Amici Curiae on behalf of Plaintiff and Appellant.

De Witt W. Clinton, County Counsel, Donald K. Byrne, Chief Deputy County Counsel, Philip Hickok and Edward G. Pozorski, Deputy County Counsel, for Defendants and Respondents.


OPINION

REYNOSO, J.

We consider two questions: whether counties and municipalities may challenge the constitutionality of a statute exempting from ad valorem taxation business inventories of foreign origin or destination which are transshipped through the state; and if so, whether such exemption violates the commerce clause. We conclude that counties and municipalities may raise such a challenge, and that the statute in question offends...

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