Justia Government & Administrative Law Opinion Summaries

The Supreme Court affirmed the determination of the Utah State Tax Commission that the Property Tax Division correctly followed the requirements of the Aircraft Valuation Law, Utah Code 59-2-201 subsection 4, in determining the 2017 value of Delta Air Lines' aircraft, holding that Salt Lake County failed to demonstrate that the Law, as applied to Delta's 2017 assessment, violated the fair market value provision of the Utah Constitution.For tax year 2017, the Division valued Delta's aircraft according to section 59-2-201's preferred methodology. The County appealed, arguing that the valuation did not reflect the fair market value of Delta's aircraft, in violation of the Utah Constitution. The Commission upheld the assessment, concluding that the County did not establish that the Legislature's preferred method of valuation did not reasonably reflect fair market value. The Supreme Court affirmed, holding that the Aircraft Valuation Law was not unconstitutional as applied by the Commission to assess the value of Delta's aircraft for tax year 2017. View "Salt Lake County v. Utah State Tax Commission" on Justia Law

The Supreme Judicial Court affirmed the judgment of the superior court determining that the Aroostook County Commissioners had jurisdiction over an appeal of a municipality's denial of a tax abatement application by Cassidy Holdings, LLC, holding that there was no error.Cassidy, which owned nonresidential property with an equalized municipal valuation of $1 million or greater, requested a partial abatement of its 2021 property taxes. The City of Caribou's Board of Assessors denied the request. The Commissioners declined to hear Cassidy's ensuing appeal on the grounds that they lacked subject matter jurisdiction. The superior court remanded the case for the Commissioners to proceed on the merits, concluding that the Commissioners erred in determining that they lacked jurisdiction over the abatement appeal. The Supreme Judicial Court affirmed, holding that the plain language of 36 Me. Rev. Stat. 844 provides for concurrent jurisdiction before either the Commissioners or the State Board. View "Cassidy Holdings, LLC v. Aroostook County Commissioners" on Justia Law

The Supreme Court affirmed the decision of the Administrative Hearing Commission determining that Walmart Starco LLC was exempt from use tax for its purchase and use of information technology equipment pursuant to Mo. Rev. Stat. 144.018.1 and 144.615(6), holding that the Commission correctly concluded that the equipment was exempt from use tax.The Commission ultimately determined that Starco's use of the information technology equipment at issue was exempt from use tax under sections 144.018.1 and 144.615(6). The Supreme Court affirmed, holding (1) Starco showed that it held the equipment solely for resale pursuant to section 144.615(6); and (2) the second argument raised on appeal was unpreserved for appellate review. View "Walmart Starco LLC v. Director of Revenue" on Justia Law

The Supreme Court affirmed the decision of the Board of Equalization affirming the Wyoming Departments of Audit and Revenue's mineral tax audit assessments of Chesapeake Operating, LLC's oil and gas production, holding that the State Board of Equalization did not misinterpret Wyo. Stat. Ann. 39-14-203(b)(iv) when it found that Chesapeake's field facilities did not qualify as processing facilities.On appeal, Chesapeake argued that the Board erred in concluding that Chesapeake's facilities qualified as processing facilities under the mineral tax statutes and that the proper point of valuation for its gas production was at the custody transfer meters. The district court certified the case directly to the Supreme Court, which affirmed, holding that the Board correctly interpreted and applied Wyo. Stat. Ann. 39-14-201(a)(xviii) when it found that the seven facilities at issue were not processing facilities. View "Chesapeake Operating, LLC v. State, Dep't of Revenue" on Justia Law

Proposition 39 established a program to promote the creation of clean energy jobs. Under Proposition 39, a multistate business must apportion its tax based on a single factor—in-state sales. The proposition further provided for cable companies spending $250 million or more in California on certain expenditures to exclude half of their in-state sales when apportioning, thus lowering their tax burden under the single factor tax regime. Paintiff One Technologies, LLC, a Texas-based provider of credit score and credit reporting services, paid tax to California calculated under the single-factor method. Plaintiff then filed a complaint for refund against Defendant Franchise Tax Board (the Board). Plaintiff alleged Proposition 39 was invalid under the single-subject rule for ballot initiatives. The trial court disagreed and sustained the Board’s demurrer.   The Second Appellate District affirmed. The court held that Proposition 39 did not violate the single-subject rule. The purpose of the proposition was to fund a clean energy job creation program by raising taxes on some multistate businesses. The provisions of the proposition were both reasonably germane and functionally related to that purpose because those provisions established a funding mechanism and the means of directing that funding to clean energy job creation. The special rules for cable companies reflect a determination by the proposition’s drafters that some businesses should bear the funding burden more than others, but that is still within the scope of the proposition’s purpose. View "One Technologies, LLC v. Franchise Tax Bd." on Justia Law

The City of Austin, Texas, issued an ordinance (1) declaring that the shoreline properties are within the city’s full purpose jurisdiction; (2) repealing a 1986 ordinance that putatively declared the shoreline properties to be within the city’s limited purpose jurisdiction but promised not to tax those properties until the city made city services available to them; and (3) announcing that the shoreline properties are subject to taxation by the city, albeit without providing city services. The owners asserted claims under the due process, equal protection, takings and ex post facto clauses of the Constitution, together with state law claims, and sought various declarations, injunctions, and writs of mandamus. They alternatively sought just compensation for the taking of their properties’ jurisdictional status. The district court dismissed all claims without prejudice as barred by the Tax Injunction Act. 28 U.S.C. Section 1341 Plaintiffs appealed that judgment.   The Fifth Circuit affirmed in part, reversed in part, and remanded. The court explained that apart from two minor exceptions, Plaintiffs do not ask the district court to “enjoin, suspend or restrain the assessment, levy or collection of any tax under State law.” Their claims thus fall outside the TIA. The court explained that Plaintiffs here seek the invalidation of the 2019 ordinance and a declaration that their properties are within the city’s extraterritorial or limited purpose jurisdiction. Although the ordinance authorized the taxation of Plaintiffs’ properties, the county tax assessor had to add their properties to the Travis County Appraisal District’s rolls, appraise the properties, determine their tax liabilities, levy the taxes, collect the taxes, and remit those payments to the city. View "Harward v. City of Austin" on Justia Law

At issue in this appeal was whether the Oregon Department of Revenue erred in declining to reduce the assessed value of taxpayer’s property for tax years 2018-2019 and 2019-2020. After persuading the Department that the valuation methodology it used to assess the property in 2020-2021 was flawed, the taxpayer asked the Department to use the corrected methodology to re-assess the two previous tax years. The Department denied the request, finding the statute the taxpayer used as grounds, ORS 306.115, did not authorize the Department to change its value opinion for the earlier tax years because another statute, ORS 308.624(4), expressly precluded the Department from making that change. The Oregon Tax Court agreed with the Department, and the taxpayer appealed, contending the Department and Tax Court misinterpreted the applicable statutes. The Oregon Supreme Court found no misinterpretation and affirmed. View "D. E. Shaw Renewable Investments, LLC v. Dept. of Rev." on Justia Law

The Supreme Court reversed the judgment of the decision of the court of appeals reversing the judgment of the superior court dismissing Appellant's lawsuit seeking a declaratory judgment and damages, holding that the superior court erred in dismissing the suit.Appellant brought suit against the Town of Richmond challenging tax assessments imposed on her. The superior court dismissed her complaint on the ground that there was no underlying cause of action to support Appellant's request for a declaratory judgment and that she could not collect damages because she failed to exhaust her administrative remedies. The Supreme Court vacated the judgment below, holding (1) a taxpayer who has been taxed on property that the taxpayer claims is not taxable because the person does not own that property within the meaning of a municipality's statutory authority to tax may challenge the tax on that property either through the statutory abatement process or a declaratory judgment action; and (2) both counts of Appellant's complaint stated a claim. View "Oakes v. Town of Richmond" on Justia Law

Taxpayer Walter Woodland appealed the Oregon Department of Revenue’s assessment of $116 in interest for unpaid estimated taxes in 2019. During the pendency of that appeal, the department invalidated the assessment and agreed that taxpayer did not owe that interest. The Regular Division of the Oregon Tax Court accordingly dismissed taxpayer’s appeal as moot. The Oregon Supreme Court affirmed. View "Woodland v. Dept. of Rev." on Justia Law

The Supreme Court denied a writ of mandamus sought by the Board of Education of the Ottawa Hills Local School District ordering the Lucas County Board of Elections to place a tax levy on the November 7, 2023 general election ballot, holding that the Board of Elections did not abuse its discretion or act in disregard of applicable legal provisions when it refused to place the levy on the ballot.On August 28, 2023, the Board of Education brought this original action seeking a writ of mandamus ordering the Board of Elections to certify the levy at issue and place it on the November 2023 general election ballot. The Supreme Court denied the writ, holding (1) the Board of Education failed to certify an accurate resolution to proceed to the Board of Elections "not later than four p.m. of the ninetieth day before the day of the election," as required by Ohio Rev. Code 35.01.02(F); and (2) the Board of Education's error was not a technical violation that did not affect the public interest. View "State ex rel. Ottawa Hills Local School District Bd. of Education v. Lucas County Bd. of Elections" on Justia Law