Justia Government & Administrative Law Opinion Summaries

The Supreme Court affirmed in part and reversed in part the judgment of the district court upholding the ruling of the Property Assessment Appeal Board (PAAB) concluding that bins that primarily hold raw material until it is needed in the manufacturing process do not themselves constitute "machinery," holding that some, but not all, of the ingredient bins qualify for a tax exemption.At issue was when bins for holding ingredients qualify for a tax exemption as machinery used in manufacturing establishments under Iowa Code 427A.1(1)(e). The court of appeals disagreed with the PAAB's interpretation of the statute, finding that bins that are integrated into the manufacturing process and used for temporary storage of ingredients fell within the statutory exemption. The Supreme Court vacated the court of appeals' decision and reversed in part the district court's judgment, holding (1) customized overhead bins within a building where feed is manufactured constitute part of a continuous piece of machinery within that building; and (2) two large stand-alone corn silos, while connected by an underground conveyor to the feed manufacturing facility, do not meet the definition of machinery. View "Stateline Cooperative v. Iowa Property Assessment Appeal Board" on Justia Law

Pro se petitioner-appellant John Minemyer appealed two orders from the United States Tax Court. The first order granted the Commissioner of Internal Revenue’s (“Commissioner’s”) Motion for Partial Summary Judgment and denied Minemyer’s Motion for Summary Judgment. The second order denied Minemyer’s Motion for Reconsideration. Neither order, however, was a final decision by the Tax Court. Further, Minemyer’s appeal of those orders did not ripen after the Tax Court issued an opinion, without a “decision,” addressing the only remaining claim. Accordingly, the Tenth Circuit dismissed Minemyer’s appeal for lack of appellate jurisdiction. View "Minemyer v. CIR" on Justia Law

At Tax Court, the parties disagreed about what types of equipment fall within the definition of "logging equipment" exempt from ad valorem property taxation under ORS 307.27. Specifically, they disagreed about what types of equipment used for logging road work - logging road construction, maintenance, reconstruction, improvement, closure, or obliteration - fell within the definition. Plaintiff Bert Brundige, LLC argued that all types of equipment used for logging road work fell within the definition. Defendant, the Oregon Department of Revenue, argued that excavators were the only type of equipment used for logging road work that fell within the definition. The Tax Court agreed with defendant and entered a judgment in its favor. Plaintiff appealed. Finding no reversible error, the Oregon Supreme Court affirmed. View "Bert Brundige, LLC v. Dept. of Rev." on Justia Law

The Supreme Court affirmed an order of the circuit court finding in favor of Welspun Tubular, LLC in this challenge to a disallowed compensating-use-tax exemption, holding that the circuit court did not err.A "sales and use" tax audit of Welspun's books and records for the reporting periods May 1, 2009 through April 30, 2012 resulted in an assessment of compensating-use tax totaling $162,266 on Welspun's purchases of steel grit during the audit period. Welspun brought this suit, arguing that its grit purchases were tax exempt as the purchase of manufacturing equipment. The circuit court found for Welspun, concluding that the Arkansas Department of Finance and Administration erred in assessing tax on Welspun's purchases of grit. The Supreme Court affirmed, holding that the circuit court did not clearly err in finding that the grit was used to manufacture an article of commerce. View "Walther v. Welspun Tubular, LLC" on Justia Law

The Supreme Court reversed in part the decision of the Board of Tax Appeals (BTA) that upheld three use-tax assessments based on Appellant's purchase of three trucks, holding that the BTA erred by failing to correlate its findings with the distinct primary uses of the trucks.The trucks at issue were two Peterbilt trucks and one Lodal truck. Appellant argued that because it purchased the three trucks for use in its business as a for-hire motor carrier, the purchase were exempt from sales and use tax under Ohio Rev. Code 5739.02(B)(32)'s "highway transportation for hire" exemption. The tax commissioner and the BTA determined that the exemption did not apply to the purchases because Appellant's use of the trucks to transport waste material to landfills did not qualify as the transportation of "personal property belonging to others." The Supreme Court reversed in part, holding (1) for purposes of section 5739.02(B)(32), waste is "personal property belonging to" the person or entity that generated it when the person or entity has an agreement with the hauler that specifies where the waste is to be taken for disposal; and (2) because the generators of the waste hauled by the Peterbilt trucks designated the destination of the waste, the Peterbilt trucks were entitled to the exemption. View "N.A.T. Transportation, Inc. v. McClain" on Justia Law

The Supreme Judicial Court vacated the judgment of the superior court affirming a 2019 decision of the State Board of Property Tax Review granting the tax abatement requests of Expera Old Town, LLC for the 2014 and 2015 tax years for a wood pulp and paper mill, holding that the superior court erred.Expera Old Town, LLC requested tax abatements for 2014 and 2015, but the City of Old Town denied the requests. In 2017, the Board affirmed the City's denial of the requested abatements. The superior court vacated the Board's decision and remanded the case. On remand, in 2019, the Board granted Expera Old Town's tax abatement requests for the same tax years. The Supreme Court vacated the superior court's judgment, holding that Expera Old Town failed to meet its initial burden of showing that the assessments were manifestly wrong. View "City of Old Town v. Expera Old Town, LLC" on Justia Law

In these cases concerning property tax abatement requests the Supreme Judicial Court affirmed two decisions of the superior court vacating a decision denying requests for abatement and granting a petition for judicial review of an adverse decision concerning another request for a tax abatement, holding that the superior court did not err.This consolidated appeal concerned property tax abatement requests made by the Roque Island Gardner Homestead Corporation (RIGHC). The superior court vacated a decision of the Board of Appeals (BOA) of the Town of Jonesport denying RIGHC's requests for abatement concerning three tax years and remanded the matter for the BOA to make an independent determination of the property's fair market value. The court also granted judicial review as to the State Board of Property Tax Review's adverse decision concerning RIGHC's request for another tax year abatement and directed the Town to grant the abatement request. The Supreme Judicial Court affirmed both decisions, holding that the superior court did not err. View "Roque Island Gardner Homestead Corp. v. Town of Jonesport" on Justia Law

Humboldt County Ballot Measure S proposed a tax on commercial cultivators of marijuana and was approved by the voters. The tax became operative on January 1, 2017. Measure S allows the Board of Supervisors to amend the law or approve enforcement regulations promulgated by the administrative officer if the action “does not result in an increase in the amount of the tax or broaden the scope of the tax.” The Supervisors amended Measure S in June 2017, and again in April 2018, making the tax applicable to all persons with a cultivation permit, as opposed to just those engaged in cultivation; redefining “cultivation area”; and changing the time when the taxes start to accrue.Silva owns property in Humboldt County. No one cultivated cannabis on the property in 2017. The County sent her an invoice of $40,000 in commercial cannabis cultivation taxes under Measure S for the year 2017–2018. Silva paid the invoice. The County sent an invoice of $54,025 for the year 2018–2019. Silva again paid the invoice.A 2018 petition argued that the amendments impermissibly broadened Measure S. The court of appeal affirmed a ruling in Silva's favor. The trial court was not procedurally barred from considering the challenge to the Board’s amendments. The doctrine of exhaustion of administrative remedies does not apply and the amendments expanded, rather than just clarifying, Measure S. View "Silva v. Humboldt County" on Justia Law

Jeffers underreported his 2008 income and was audited. The IRS assessed additional taxes and penalties. Jeffers filed his 2009 tax return late, reporting that he owed more than $12,000 in taxes without including any payment. The IRS assessed the unpaid amount plus interest and penalties. An installment agreement was terminated when he failed to make payments. In 2012, the IRS mailed Jeffers proper notice of the tax lien on his property with respect to unpaid debt from the 2008 and 2009 tax periods, 26 U.S.C. 6320(a), 6321, explaining the right to a Collection Due Process (CDP) hearing. Jeffers did not request one. He filed amended returns claiming he was owed refunds. In 2017, the IRS notified Jeffers of its intent to levy on his property. This time, Jeffers timely requested a CDP hearing.The officer found the liability issue precluded because Jeffers had a prior opportunity to raise the issue in 2012. The Office of Appeals issued a notice of determination sustaining the proposed levy action. The Tax Court granted the IRS summary judgment. The Seventh Circuit affirmed. Jeffers could not challenge his underlying tax liability because he received notice of the federal tax lien and had the opportunity to dispute his tax liability then. The settlement officer was not obligated to consider the amended tax returns because there is no right to have one’s amended return considered. View "Jeffers v. Commissioner of Internal Revenue" on Justia Law

Plaintiffs Johnathan Billewicz, Michael Billewicz, J & M Investment Trust, and Lillian Billewicz appealed a the trial court’s grant of summary judgment to defendant Town of Fair Haven. Plaintiffs sought damages and a declaratory judgment that deeds purporting to convey their properties to the Town following a tax sale were void. The court found their action was foreclosed by the one-year statute of limitations at 32 V.S.A. 5294(4) for claims challenging the validity of a tax collector’s acts. Plaintiffs argued this was error because their claims were instead subject to the three-year statute of limitations for actions for the recovery of land sold at a tax sale under 32 V.S.A. 5263. Finding no reversible error, the Vermont Supreme Court affirmed. View "Billewicz, et al. v. Town of Fair Haven" on Justia Law