Schnitzer Steel Products of California, Inc. v. County of Alameda

Opinion

CALDECOTT, P. J.

The sole issue on this appeal is whether certain scrap metal was an “export” on the lien date in each year in question and therefore exempt from local taxation. We conclude that it was not.

Appellant Schnitzer Steel Products of California, Inc., engaged primarily in buying, processing and selling scrap metal. The metal is purchased in unprocessed form from scrap vendors and peddlers at appellant’s facility in Oakland, and processed there to be sold in foreign and domestic commerce. Scrap which has been processed is stored in large open piles pending shipment to…