AG PROPERTY TAXES: Change from grazing to tillable land properly reclassified… Spaulding affirmed. [Read more…]
Low-income housing tax credits, allocation
LOW-INCOME HOUSING TAX CREDITS properly allocated on remand… Reynolds. [Read more…]
$142,000, wrongful discharge, mine employee
WRONGFUL DISCHARGE: $142,000, gold mine employee… William Leaphart. [Read more…]
Taxes, declining property value during cycle
TAXES: Equal protection not violated by taxes based on beginning of 6-year cycle while value declined during cycle… legislative power improperly exercised in ordering mid-cycle reappraisal… H. Brown reversed. [Read more…]
Property taxes, covenants, ag/residential
PROPERTY TAXES: Subdivision covenants do not effectively prohibit ag use, unsold lots continuously used for ag improperly reappraised residential… DOR/CTAB reversed, STAB/H. Brown affirmed. [Read more…]
Taxes/class certification, ag reappraisals
TAXES/CLASS CERTIFICATION: Spaulding’s denial of certification of ag reappraisal dispute reversed in light of DOR’s concession and Diaz… order. [Read more…]
$3 million settlement, termination of state leases
SETTLEMENT: $3 million, State’s termination of leases for office building that was never built, eve of trial. [Read more…]
Res judicata, trial/hearing
RES JUDICATA: Trial setting or hearing not required before ruling on motion to dismiss based on res judicata or claim [Read more…]
Procedure, appeal of class certification denial
PROCEDURE: Petitioners may appeal denial of class certification in ag reappraisal challenge within times and in [Read more…]
Taxes/class action, cyclical ag reappraisal
TAXES/CLASS ACTION: Petitioners challenging cyclical ag reappraisal did not fail to commence action as class action [Read more…]