Supreme Court to Hear Alaska Vessel Tax Case

The U.S. Supreme Court granted the petition for a writ of certiorari in the City of Valdez tax case, posted earlier here.

The question presented is:

1. Whether a municipal personal property tax that falls exclusively on large vessels using the municipality’s harbor violates the Tonnage Clause of the Constitution, art. I, § 10, cl. 3.

2. Whether a municipal personal property tax that is apportioned to reach the value of property with an out-of-State domicile for periods when the property is on the high seas or otherwise outside the taxing jurisdiction of any State violates the Commerce and Due Process Clauses of the Constitution.

Thanks to Alaska counsel for Polar Tankers, Leon Vance, for the tip.