American Airlines, Inc. v. County of San Mateo

Opinion

ARABIAN, J.*

Here we determine whether California’s ad valorem tax system is subject to challenge under former 49 United States Code Appendix section 1513(d) (former section 1513(d)),1 of the Airport and Airway Improvement Act of 1982. In particular, we consider whether the plaintiff airlines have a private right of action under former section 1513(d), and whether the airlines have stated a claim for relief under either that section or 42 United States Code section 1983. The case involves 10 commercial airlines and 18 counties. The issues are of first impression, and involve solely the…