Legal Opinion
Air 7, LLC v. County of Ventura
California Court of Appeal
Decided April 19, 2023No. B323487Published
1Opinion of the Court
Filed 4/19/23 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION SIX AIR 7, LLC, et al., 2d Civil No. B323487 (Super. Ct. No. 56-2020- Plaintiffs and Appellants, 00538859-CU-MC-VTA) (Ventura County) v. COUNTY OF VENTURA, Defendant and Respondent. The California Constitution requires taxable property be assessed in the county where it is situated. Here the County of Ventura imposed a tax on an aircraft that was permanently removed from California before the tax lien date of January 1 for tax year 2017. Because the aircraft was removed…
2Cases cited13 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Central Railroad v. PennsylvaniaSupreme Court of the United States · 1962
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Waters v. Pacific Telephone Co.California Supreme Court · 1974
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