AMERICAN AIRLINES, INC. v. COUNTY OF SAN MATEO

Docket No. S044279.

12 Cal.4th 1110 (1996)

912 P.2d 1198

51 Cal. Rptr.2d 251

AMERICAN AIRLINES, INC., et al., Plaintiffs and Appellants, v. COUNTY OF SAN MATEO, Defendant and Respondent.

Supreme Court of California.

April 8, 1996.


Attorney(s) appearing for the Case

COUNSEL

Crosby, Heafey, Roach & May, Peter W. Davis, Jay R. Martin, John E. Carne, Kathy M. Banke, Kimberly S. Stanley, Goodwin, Procter & Hoar, John C. Englander, J. Anthony Downs and A. Lauren Carpenter for Plaintiffs and Appellants.

Thomas F. Casey III, County Counsel (San Mateo), Mary K. Raftery, Deputy County Counsel, De Witt W. Clinton, County Counsel (Los Angeles), Albert Ramseyer, Deputy County Counsel, Kelvin H. Booty, County Counsel (Alameda), James May, Assistant County Counsel, Richard Karlsson, Deputy County Counsel, L.B. Elam and Robert A. Ryan, Jr., County Counsel (Sacramento), John Seyman and Steve Kaiser, Deputy County Counsel, for Defendant and Respondent.


OPINION

ARABIAN, J.*

Here we determine whether California's ad valorem tax system is subject to challenge under former 49 United States Code Appendix section 1513(d) (former section 1513(d)),1 of the Airport and Airway Improvement Act of 1982. In particular, we consider whether the plaintiff airlines have a private right of action under former section 1513(d), and whether the...

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