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 judgment of the West Virginia Workers' Compensation Board of Review affirming an ALJ's denial of Robert Hood's application for workers' compensation benefits, holding that there was no error or abuse of discretion.Hood was making a delivery for his employer when he felt a pain in his right knee. The employer's claim administrator denied Hood's application for workers' compensation benefits after concluding that Hood did not sustain an injury in the course of and scope of his employment. An ALJ affirmed, as did the Board of Review. The Supreme Court affirmed, holding that although Hood's injury occurred while he was working, it did not result from his employment. View "Hood v. Lincare Holdings, Inc." on Justia Law

The Supreme Court reversed the order of the circuit court affirming the decision of the West Virginia Public Employees Grievance Board granting the grievance brought by Respondent, a school bus driver, reinstating her to a modified bus run and an extracurricular bus run and awarding her back pay, holding that the circuit court erred in affirming the decision of the grievance board.Respondent, a bus driver hired to transport elementary and high school students on the same bus run at the same time, made a modified regular run and vocational run for thirty years. In 2017, Petitioner, the Board of Education of the County of Wyoming, changed Respondent's employment back to the arrangement originally contracted for. Respondent filed a grievance, which the grievance board granted, finding that Petitioner's action in restoring Respondent's regular bus run to its original parameters was unreasonable, arbitrary, and capricious. The circuit court affirmed. The Supreme Court reversed, holding that the grievance board and circuit court were clearly wrong in their determinations and that the circuit court should have found that Respondent did not meet her burden of proof. View "Bd. of Education of County of Wyoming v. Dawson" on Justia Law

The Supreme Court vacated the dispositional orders of the circuit court terminating Father's parental rights to his four children, holding that the circuit court erroneously failed to follow the process established by the West Virginia Rules of Procedure for Child Abuse and Neglect Proceedings and related statutes.The West Virginia Department of Health and Human Resources (DHHR) filed a petition alleging abuse and neglect after Petitioner was seen living out of a car with two of his children and their mother. In an amended petition, DHHR added Father's two other children, despite the fact that the children had not seen Father for years and lived with a different mother. The circuit court ultimately terminated Father's parental rights to all four children - two on the basis of abandonment and two because of inadequate housing. The Supreme Court vacated the dispositional orders, holding that remand was required for further proceedings because the circuit court clearly erred by failing to follow the West Virginia Rules of Procedure for Child Abuse and Neglect Proceedings and related statutes. View "In re C.L." on Justia Law

In April 2015, federal agent Quinn shot and killed Kellom while trying to arrest him. Kellom’s estate sued Quinn under the Federal Tort Claims Act with a “Bivens” excessive-force claim. The government replaced Quinn as the defendant in the tort claims. The estate then filed an unsuccessful claim with Quinn’s employer, DHS. The FTCA requires plaintiffs to seek relief “first” from the federal agency within two years: the government notified the estate that it needed to bring a new lawsuit for its FTCA claims. Instead, in May 2018, the estate amended its complaint, asserting the same claims. The district court treated the FTCA exhaustion requirement as jurisdictional and dismissed the FTCA claims. The Bivens claim proceeded. A jury ruled in Quinn’s favor. Meanwhile, Kellom’s family members brought FTCA claims by joining the estate’s amended complaint, which was filed in May 2018. The family had not sought relief from DHS, so the district court dismissed those claims. In October 2018, the family filed a claim with DHS. DHS denied the claim. Rather than rejoin the estate’s lawsuit, the family filed a new one. The district court dismissed the family’s claims as untimely.The Sixth Circuit affirmed. The government did not waive or forfeit its exhaustion defense in the estate’s case by failing to oppose a motion to amend. The estate did not cure its failure to exhaust by filing an amended complaint. The family’s claims were untimely. View "Kellom v. Quinn" 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

The Supreme Judicial Court vacated the judgment of the superior court reversing the decision of the Town of Eliot's board of appeals vacating the planning board's approval of a large solar array project, holding that the project did not fit the definition of "public utility facility" within the meaning of the Town zoning ordinance.Odiorne Lane Solar, LLC applied to the Planning Board for a approval to build a large solar array project on land located in the Town's rural district. The Planning Board approved the application. The board of appeals, however, vacated the approval. The superior court vacated the board of appeals' decision. The Supreme Judicial Court vacated the superior court's judgment, holding that, at the relevant times for this application, the ordinance did not permit the location of the project within the rural district. View "Odiorne Lane Solar, LLC v. Town of Eliot" on Justia Law

The Supreme Court reversed the judgment of the court of appeals dismissing Petitioner's mandamus action after recognizing his status as a vexatious litigator as declared in an earlier, separate matter, holding that Petitioner did not "continue" his proceeding as a vexatious litigator in this case.Appellant filed a mandamus action against the Franklin County Board of Commissioners and mailed his objections to a magistrate's decision to the court of appeals. The court in a separate matter subsequently declared Appellant to be a vexatious litigator. Upon filing Appellant's objections in this case, the court of appeals recognized Appellant's status as a vexatious litigator and sua sponte dismissed the case. The Supreme Court reversed, holding (1) when Appellant mailed his objections and filed his motion for leave, he did not "continue" the proceeding as a vexatious litigator under Ohio Rev. Code 2323.52; and (2) therefore, the court of appeals' dismissal was incorrect. View "State ex rel. Mobley v. Franklin County Bd. of Commissioners" on Justia Law