15 results for 'cat:"Constitution" AND cat:"Tax"'.
J. Danner finds that the trial court properly rejected a challenge to a city's plan to issue and sell bonds to fund its pension liabilities. The city's charter creates an obligation to provide city employees with pensions, this contractual commitment must be managed in an actuarially sound manner and the unfunded liability for future pension payments is a current debt that has already been incurred. The plan does not trigger constitutional debt limits requiring voter approval, as it will not cause indebtedness that exceeds revenue in any given year. Affirmed.
Court: California Courts Of Appeal, Judge: Danner, Filed On: April 29, 2024, Case #: H050889, Categories: constitution, Pensions, tax
J. Murphy finds that the lower court properly denied a preliminary injunction request from a group looking to challenge a new Colorado law that requires certain language disclosures for ballot measures that contain a tax-related change. The group says that the mandated language in the ballot titles is unconstitutionally compelling its political speech, but they are not likely to succeed on the merits of their claims. The law governing the titles for the ballot measures falls under government speech that is not intended to represent any expressions or feelings from the ballot's proponents, leaving it protected under the law. Affirmed.
Court: 10th Circuit, Judge: Murphy, Filed On: April 26, 2024, Case #: 23-1282, Categories: constitution, tax, Injunction
J. Bradley finds the labor appeals agency properly concluded that the Catholic charities group and its four sub-entities must contribute unemployment taxes to the state unemployment insurance system. State law requires an examination of both an organization's motivations and activities to determine if it is "operated primarily for religious purposes," and such an examination of the group and its sub-entities shows they are not operated primarily for religious purposes and are therefore not exempt from unemployment taxes. The group and its sub-entities have not proven beyond a reasonable doubt that the relevant statute as applied to them violates the First Amendment or the Wisconsin Constitution. Affirmed.
Court: Wisconsin Supreme Court, Judge: Bradley, Filed On: March 14, 2024, Case #: 2020AP002007, Categories: Administrative Law, constitution, tax
J. Hurd preserves claims for takings, excessive fines and unjust enrichment, finding they plausibly allege a New York county violated their rights under the Constitution’s takings and excessive fines clauses when it sold their homes at tax foreclosure sales to recover unpaid taxes without providing them the excess proceeds. A rash of similar complaints have been filed throughout the state following the U.S. Supreme Court’s decision that found a Minnesota resident successfully challenged the county’s decision to retain the surplus proceeds from the sale of his condo.
Court: USDC Northern District of New York, Judge: Hurd, Filed On: March 12, 2024, Case #: 1:23cv1311, NOS: Other Civil Rights - Civil Rights, Categories: constitution, tax
J. Che finds that the lower court properly ruled in favor of Washington after a nonprofit claimed that the state was wrongfully collecting document surcharges in order to record documents with a county auditor. The nonprofit said the surcharges violated the state constitution, but the surcharge falls under the state's taxation powers and was properly implemented through the state's taxation authority. Affirmed.
Court: Washington Court Of Appeals, Judge: Che, Filed On: February 27, 2024, Case #: 57502-7-II, Categories: constitution, tax
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J. Salter finds that the circuit court properly dismissed an appeal challenging the constitutionality of a tax after an audit revealed that a company had not paid use tax on equipment. The tax did not violate the Due Process Clause of the Fourteenth Amendment or the Interstate Commerce Clause. Affirmed.
Court: South Dakota Supreme Court, Judge: Salter, Filed On: February 7, 2024, Case #: 2024SD8, Categories: constitution, tax
J. Wise finds that the lower court properly ruled that a judicial opinion can not be given on the legality of legislative rules from when the State legislature passed a 4% lodging tax with a woman alleging the law was passed in a manner that violated the state's constitution. There was no error in the finding that the case involved a "nonjusticiable political question." Affirmed.
Court: Alabama Supreme Court, Judge: Wise, Filed On: December 22, 2023, Case #: SC-2023-0421, Categories: constitution, Real Estate, tax
J. Byrne finds the district court properly ruled against an energy company that sued the Texas Comptroller to obtain a refund of franchise taxes it paid under protest. The company argues that a rule promulgated by the comptroller improperly calculated the taxes it owed and was invalid. When reviewed in conjunction with the relevant statutes, the comptroller’s rule was properly formulated and is supported by constitutional authority. Affirmed.
Court: Texas Courts of Appeals, Judge: Byrne, Filed On: December 21, 2023, Case #: 03-21-00669-CV, Categories: constitution, Government, tax
J. Bromberg modifies a previous opinion affirming the trial court’s dismissal of a California citizen’s suit alleging that new electricity rates are invalid because they are taxes not approved by voters. The appeals court found that the rates are not taxes and fall within an exception to the definition of taxes in the California Constitution. Modifications include reference to the citizen’s contention that the administrative record’s size is burdensome and explain that record size gives no reason for doubting evidence sufficiency. There is no change in the judgment. Affirmed.
Court: California Courts Of Appeal, Judge: Bromberg, Filed On: October 25, 2023, Case #: H050140, Categories: constitution, Energy, tax
J. Bromberg finds the trial court properly dismissed the taxpayer’s claims that electricity rates charged by a regional governmental energy entity are invalid because they are taxes which voters have not approved. Though the rates are taxes under the California Constitution’s general definition of taxes, they fall within the second exception to the definition because the energy company proved that its rates do not exceed its reasonable costs. Affirmed.
Court: California Courts Of Appeal, Judge: Bromberg, Filed On: October 4, 2023, Case #: H050140, Categories: constitution, Energy, tax
J. May finds the lower court properly denied a group’s petition for review. A group filed suit challenging a county resolution that zoned farmland as an Economic Revitalization Area (ERA) and granted a company a tax abatement for construction of a solar facility. Though the group has standing as the development of the facility would decrease their property values, there is no error in the zoning and declaration of the farmland as an ERA. Affirmed.
Court: Indiana Court Of Appeals, Judge: May, Filed On: September 7, 2023, Case #: 22A-PL-1738, Categories: constitution, tax, Zoning
J. Kovner dismisses a complaint brought against the New York City Department of Finance that alleges the department’s policy of canceling tax refund checks that have not been deposited within six months violates the takings and due process clauses. The litigant, who claims he is attempting to develop a business involving refund check recipients, lacks standing to assert his claims because he has not established a close relationship with those actually affected by the policy.
Court: USDC Eastern District of New York, Judge: Kovner, Filed On: September 6, 2023, Case #: 1:22cv2601, NOS: Other Civil Rights - Civil Rights, Categories: constitution, tax, Due Process
J. Welch finds the Court of Appeals improperly reversed the Court of Claims’ grant of summary judgment to the Treasury in this tax dispute, determining that business income was properly subject to taxation under the Michigan Business Tax Act as to the sale of a Minnesotan business to one in Michigan. The Act’s formula, as applied, did not impermissibly tax income outside the scope of Michigan’s taxing powers and did not violate due process or commerce clauses of the Constitution. Reversed and remanded.
Court: Michigan Supreme Court, Judge: Welch, Filed On: July 31, 2023, Case #: 163742, Categories: Commerce, constitution, tax
J. Worthen finds the trial court properly dismissed this tax dispute. After being issued an appraisal, the owner claimed that their property is not subject to taxation because they are not “persons” under the tax code. The owner also objected to the “unconstitutional” determination of the property value in federal reserve notes rather than gold or silver, requiring taxes to be paid in the same. There is no basis in law for these claims and the trial court did not err by denying the owner’s requests for findings of fact and conclusions of law. Affirmed.
Court: Texas Courts of Appeals, Judge: Worthen, Filed On: May 17, 2023, Case #: 12-22-00221-CV, Categories: constitution, Property, tax