Legal Opinion
City of Valdez v. Polar Tankers, Inc.
Alaska Supreme Court
Decided April 25, 2008No. S-12218, S-12223PublishedCited by 3 opinions
1Opinion of the Court
OPINION
EASTAUGH, Justice.
I. INTRODUCTION _
The City of Valdez adopted an ad valorem property tax on large vessels docking at private facilities in Valdez, and the city council thereafter adopted an apportionment formula based on days spent in port for taxing large vessels engaged in interstate commerce. Several transporters of oil, including Polar Tankers, Inc., challenged the tax in superior court, alleging that it violated the Due Process, Commerce, and Tonnage Clauses of the Federal Constitution. We hold that the apportionment formula does not create a risk of duplicative taxation; it was…
2Cases cited22 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
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3Cited by3 opinions
- Polar Tankers, Inc. v. City of Valdez, AlaskaSupreme Court of the United States · 2009
- Polar Tankers, Inc. v. City of Valdez, AlaskaSupreme Court of the United States · 2009
- Polar Tankers, Inc. v. City of Valdez, AlaskaSupreme Court of the United States · 2009