Jetsuite, Inc. v. Cnty. of L. A.

*14Due process prohibits a state from imposing a tax on the full value of personal property if other states also have the right to tax that property, and whether those states have that right turns on whether that property has "situs" in those other states. ( Central R. Co. v. Pennsylvania (1962) 370 U.S. 607, 611-614, 82 S.Ct. 1297, 8 L.Ed.2d 720 ( Central ); Flying Tiger Line, Inc. v. County of Los Angeles (1958) 51 Cal.2d 314, 318, 333 P.2d 323 ( Flying Tiger ).) The taxing authority in this case sought to impose property tax on the full value of six jets used to operate an on-demand "air…