ELR Citation: ELR 20131
No(s). 08-310 (U.S. Jun 15, 2009)

The U.S Supreme Court held that a local ordinance that imposes a personal property tax on certain boats and vessels but contains exceptions that, in effect, largely limit its applicability to large oil tankers violates the U.S. Constitution's Tonnage Clause, Art. I, §10, cl. 3. The ordinance im...