United States Overseas Airlines v. County of Alameda

— The County of Alameda and the City of Oakland appeal from an adverse judgment overruling their demurrer to the airline’s cause of action for the recovery of personal property taxes paid under protest on a DC-8 airplane that had been seized under a levy of attachment by the county sheriff before the tax lien date. There is no dispute concerning the facts and the parties have stipulated that the only question on appeal is the construction of the applicable statutes. The trial court concluded that pursuant to section 983 of the Revenue and Taxation Code, the airplane was “property in…