Martinac v. County of San Diego

BROWN (Gerald), P. J.

Defendants County and City of San Diego appeal from judgments requiring them to refund ad valorem personal property taxes levied against the full value of plaintiffs’ fishing vessels Boyal Pad fie and Southern Padfic for the fiscal year July 1, 1964, to June 30, 1965.

Joseph S. Martinac, a lifelong resident of Tacoma, Washington, is president and general manager of J. M. Martinac Shipbuilding Corp., Tacoma. The Martinac Corporation built the Boyal Pacific and Southern Padfic at its Tacoma shipyard. The vessels’ majority owners reside in Tacoma. The vessels’ federal…