The Los Angeles Times, July 10, 2001:

Los Angeles County officials, realizing that there is no tax collector in outer space, hope to fill the void.

Reaching 22,300 miles above the equator, boldly going where no tax collector has gone before, Los Angeles County Assessor Rick Auerbach is angling to impose property taxes on several satellites.

Though never done before in California, the move is legal, say state and county tax attorneys. That's because, they say, nobody else is taxing the satellites....

Attorneys for the state Board of Equalization, consulted by Auerbach, came down on the county assessor's side.

"While the satellites are in Earth orbit," wrote the Board of Equalization attorneys in a background paper, "they nonetheless have a situs for tax purposes in Los Angeles County, California."

†