GeoMetrics v. County of Santa Clara

Opinion

GRODIN, J.

This is an appeal by the County of Santa Clara from a summary judgment ordering the refund of property taxes collected from respondent, GeoMetrics. As refined by stipulation, the sole question on appeal is whether the County may impose an unapportioned ad valorem property tax upon aircraft owned by a corporation domiciled in the county, but located physically in foreign countries and engaged in foreign commerce for all or a portion of the tax year. We hold that such an unapportioned tax is barred by the commerce clause of the federal Constitution, and affirm.

Factual and…