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NETJETS AVIATION, INC. v. GUILLORY

Nos. G044970, G044980.

207 Cal.App.4th 26 (2012)

143 Cal. Rptr. 3d 111

NETJETS AVIATION, INC., et al., Plaintiffs and Respondents, v. WEBSTER J. GUILLORY, as County Assessor, etc., Defendant and Appellant. FLIGHT OPTIONS, LLC, Plaintiff and Respondent, v. WEBSTER J. GUILLORY, as County Assessor, etc., Defendant and Appellant. CITATIONSHARES MANAGEMENT, LLC, Plaintiff and Respondent, v. JOSEPH E. HOLLAND, as County Assessor, etc., Defendant and Appellant. BOMBARDIER AEROSPACE CORPORATION, Plaintiff and Respondent, v. JOSEPH E. HOLLAND, as County Assessor, etc., Defendant and Appellant.

Court of Appeals of California, Fourth District, Division Three.

June 21, 2012.

Attorney(s) appearing for the Case

Nicholas S. Chrisos , County Counsel, James C. Harman and Aurelio Torre , Deputy County Counsel, for Defendant and Appellant Webster J. Guillory.

Dennis A. Marshall , County Counsel, and Marie A. LaSala , Deputy County Counsel, for Defendant and Appellant Joseph E. Holland.

John F. Krattli , Acting County Counsel (Los Angeles), and Albert Ramseyer , Deputy County Counsel, for the California Assessors' Association and California State Association of Counties as Amici Curiae on behalf of Defendants and Appellants.

Randy Ferris , Robert W. Lambert and Kiren Kaur Chohan for the California State Board of Equalization as Amicus Curiae on behalf of Defendants and Appellants.

O'Melveny & Myers, Robert M. Swerdlow , Adam L. Bloom , Jonathan D. Hacker , Scott M. Edson ; Loeb & Loeb and Christopher W. Campbell for Plaintiffs and Respondents NetJets Aviation, Inc., NetJets International, Inc., and NetJets Large Aircraft, Inc.

Ajalat, Polley, Ayoob & Matarese, Richard J. Ayoob , Terry L. Polley , Christopher J. Matarese and Gregory R. Broege for Plaintiff and Respondent Flight Options, LLC.

Cahill, Davis & O'Neall, John D. Cahill , Cris K. O'Neall and Andrew W. Bodeau for Plaintiff and Respondent CitationShares Management, LLC.

Bewley, Lassleben & Miller, Jeffrey S. Baird and Joseph A. Vinatieri for Plaintiff and Respondent Bombardier Aerospace Corporation.

Wm. Gregory Turner for the Council on State Taxation as Amicus Curiae on behalf of Plaintiffs and Respondents.

OPINION

FYBEL, J. —

INTRODUCTION

Respondents sell fractional interests in private jets, and manage those jets for the fractional owners. In 2007, the California Legislature enacted new legislation to assess a personal property tax against the managers of fractionally owned aircraft. The legislation added sections 1160, 1161, 1162, and 5368 to the Revenue and Taxation Code, and amended Revenue and Taxation Code sections 441 and...

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