9 results for 'cat:"Municipal Law" AND cat:"Tax"'.
J. Robinson finds that the trial court properly properly upheld the department of revenue's interpretation that the city was not eligible for payment in lieu of tax funds because the two properties owned by Memorial Hospital did not satisfy the definition of “nonprofit hospital facility.” Affirmed.
Court: Rhode Island Supreme Court, Judge: Robinson, Filed On: May 2, 2024, Case #: 21-185, Categories: municipal Law, tax
J. Kafker upholds a city board’s decision to uphold a tax assessment of a media company using city signs for its advertisements, which it pays the city to do. The signs are not exempt from taxation because they constitute a for-profit use of the Massachusetts Bay Transit Authority’s property in connection with a business. Affirmed.
Court: Massachusetts Supreme Court, Judge: Kafker, Filed On: April 22, 2024, Case #: SJC-13489, Categories: municipal Law, tax, Business Practices
J. Aarons finds that the lower court properly dismissed a challenge to tax breaks provided in connection with the construction of a parking garage as part of a downtown redevelopment project because plaintiff did not suffer an "injury in fact" beyond that of any taxpayer for real property taxes forgiven on the garage. Affirmed.
Court: New York Appellate Divisions, Judge: Aarons, Filed On: November 2, 2023, Case #: 534637, Categories: municipal Law, Property, tax
Per curiam, the appellate division finds that the lower court improperly granted the county's motion to dismiss a putative class action alleging that fees imposed by the county clerk for tax map verifications are illegal unauthorized taxes. While revisions to the tax code reference the county's authority to collect tax map verification fees, the revisions do not provide an express delegation of taxing authority, nor do they provide for a review mechanism as is constitutionally required. However, the court correctly denied the cause of action seeking a refund of fees already paid as there is no allegation the fees were made under a formal protest. Reversed in part.
Court: New York Appellate Divisions, Judge: Per curiam, Filed On: October 25, 2023, Case #: 05387, Categories: municipal Law, tax, Class Action
J. Walsh Bradley finds the circuit court properly dismissed the village from the property owners’ lawsuit appealing a special assessment because they did not serve the village according to controlling statutes. The relevant law unambiguously requires service in writing directly to the village clerk, and the property owners failed to follow it by instead emailing their summons and complaint and notice of appeal to the village’s attorney, even though the attorney told them at the time that he was accepting service on behalf of the village. The village clerk also does not qualify as a “party” to the lawsuit under Wisconsin statutes even though statutes require that the clerk be served with any notices of appeal in special assessment matters, in part because those officials do not “impose or enforce” special assessments. Affirmed.
Court: Wisconsin Supreme Court, Judge: Walsh Bradley, Filed On: June 21, 2023, Case #: 2021AP000069-FT, Categories: municipal Law, tax
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J. Worthen finds the trial court properly entered summary judgment in favor of the county which assessed taxes on the natural gas compressors which were leased to a business within that county but stored and maintained in another county. Though the tax code allows for taxation of a dealer’s “heavy equipment inventory” only in the county in which the inventory is based and maintained, because the lessor protested the appraisals, the protests of which were denied, the doctrine of res judicata precludes further review. Affirmed.
Court: Texas Courts of Appeals, Judge: Worthen, Filed On: June 14, 2023, Case #: 12-22-00325-CV, Categories: Administrative Law, municipal Law, tax
J. McDonald finds that the city properly collected automated traffic citation fines not reduced to judgment in municipal infraction proceedings. The fines did not constitute illegal property taxes since the generation of revenue did not negate the city’s stated purpose of promoting safety. Affirmed in part.
Court: Iowa Supreme Court, Judge: McDonald, Filed On: June 9, 2023, Case #: 21-1015, Categories: municipal Law, Property, tax
J. McDonald finds that the city properly collected automated traffic citation fines not reduced to judgment in municipal infraction proceedings. The fines did not constitute illegal property taxes since the generation of revenue did not negate the city’s stated purpose of promoting safety. Affirmed in part.
Court: Iowa Supreme Court, Judge: McDonald, Filed On: June 9, 2023, Case #: 22-0536, Categories: municipal Law, Property, tax
J. Cannataro finds that the appellate division properly held that a city could relinquish authority to collect delinquent taxes to its home county through enactment of a local law repealing its collections role. St. Lawrence County objected on grounds that it would be forced to pursue tax delinquents from the city of Ogdensburg and Ogdensburg school district, but the result was "simply a consequence" of the state legislature giving cities the ability to revoke tax foreclosure responsibilities. Affirmed.
Court: New York Court Of Appeals, Judge: Cannataro, Filed On: May 23, 2023, Case #: 43, Categories: municipal Law, tax