| 24A92 |
Christine A. Arakelian v. City of Falls Church, Virginia, et al. |
Virginia |
2024-07-25 |
Presumed Complete |
|
board-of-equalization due-process equal-protection fourteenth-amendment property-tax section-1983 |
Question not identified. |
| 23-1139 |
John F. Gallagher v. Northampton County Revenue Appeals Board, et al. |
Third Circuit |
2024-04-19 |
Denied |
Response Waived |
14th-amendment 4th-amendment 8th-amendment comity constitutional-claims federal-jurisdiction property-tax subject-matter-jurisdiction takings-clause tax-injunction-act |
Whether original federal subject matter jurisdiction under 28 U.S.C. §1331 is not barred by the Tax Injunction Act or the doctrine of comity with rega… |
| 23-233 |
Antero Resources Corporation v. Matthew R. Irby, West Virginia Tax Commissioner, et al. |
West Virginia |
2023-09-13 |
Denied |
Response Waived |
dormant-commerce-clause in-state-sellers interstate-commerce natural-gas out-of-state-sellers post-production-expenses property-tax tax-assessment |
For the tax assessments at issue in these appeals, West Virginia did not allow owners of natural gas wells to deduct their actual post-production expe… |
| 22-894 |
Andrew Meisner, Oakland County Treasurer, et al. v. Marion Sinclair |
Sixth Circuit |
2023-03-16 |
Denied |
Response RequestedResponse WaivedRelisted (2) |
constitutional-law due-process equitable-title foreclosure municipal-government property-rights property-tax surplus-proceeds takings takings-clause tax-delinquency tax-foreclosure |
Whether foreclosing on a home for the nonpayment of taxes constitutes a violation of the federal Takings Clause whenever the home is worth more than t… |
| 22-6692 |
Jerez Coleman v. Maryland |
Maryland |
2023-02-02 |
Denied |
IFP |
administrative-review civil-rights constitutional-rights due-process equal-protection procedural-burden property-rights property-tax takings tax-assessment tax-sale |
Question not identified. |
| 22-249 |
Chambers Self-Storage Oakdale, LLC v. Washington County, Minnesota |
Minnesota |
2022-09-16 |
Denied |
Response WaivedRelisted (2) |
assessment assessment-methodology constitutional-claim discovery due-process equal-protection judicial-review property-tax unequal-assessment |
1. Does the right to Due Process under the U.S. Constitution prohibit a State from depriving real property taxpayers the right to conduct discovery of… |
| 22-5386 |
Pamela Bond v. McKean County, Pennsylvania |
Third Circuit |
2022-08-18 |
Denied |
Response WaivedIFP |
civil-rights due-process judicial-interpretation pennsylvania-law property property-tax real-estate real-estate-law tax-assessment tax-delinquency taxation vehicle-transfer |
The 2005 Dodge Caravan owned by the Petitioner in this case was still registered in the State of Pennsylvania when she signed it over to Bednar Metals… |
| 21-164 |
Trustees of the New Life In Christ Church v. City of Fredericksburg, Virginia |
Virginia |
2021-08-04 |
Denied |
Amici (6)Relisted (10) |
church-autonomy church-state-separation civil-authority civil-rights establishment-clause first-amendment free-speech ministerial-exception ministerial-exemption property-tax religious-doctrine religious-freedom |
Virginia law provides an exemption from property taxes for "[r]eal property and personal property owned by churches * * * and exclusively occupied or … |
| 20-563 |
Harris County, Texas v. PRSI Trading, LLC |
Texas |
2020-10-29 |
Denied |
Response Waived |
administrative-agency auer-deference customs-and-border-patrol customs-border-patrol foreign-trade-zones issue-preclusion property-tax regulatory-interpretation tax-exemption |
Whether the Texas Supreme Court erred in failing to follow the findings of CBP in its Headquarters Ruling Letters in holding that the foreign trade su… |
| 20-357 |
Fritz Kaegi v. A.F. Moore & Associates, Inc., et al. |
Seventh Circuit |
2020-09-18 |
Denied |
Amici (1) |
comity comity-doctrine equal-protection federal-courts federal-jurisdiction property-tax state-courts state-jurisdiction tax-injunction-act |
This Court previously examined Illinois' property tax objection system and declared it a plain, speedy, and efficient process for taxpayers to obtain … |
| 19-949 |
Wisconsin Department of Revenue, et al. v. Union Pacific Railroad Company |
Seventh Circuit |
2020-01-29 |
Denied |
|
4-r-act commercial-entities discrimination-claim intangible-property property-tax property-tax-exemption railroad-taxation state-taxation tax-exemption |
Does a State violate subsection (b)(4) by exempting intangible personal property of non-railroads from its personal property tax, but not exempting su… |
| 19-7263 |
Praveen Kevin Khurana v. Idaho Department of Health and Welfare |
Idaho |
2020-01-13 |
Denied |
IFP |
bankruptcy-code bankruptcy-law bankruptcy-law-11-usc-362 civil-procedure due-process fraudulent-transfer governmental-unit medicaid-recovery probate property-rights property-tax property-transfer real-estate real-estate-transfer supremacy-clause voidable |
1) Whether pre-petition probate charges/claims by a governmental unit against a real property of a debtor are treated the same as property tax charges… |
| 19-241 |
UMB Bank, N.A., et al. v. Landmark Towers Association, Inc. |
Colorado |
2019-08-23 |
Denied |
|
ad-valorem-property-tax ad-valorem-tax ad-valorem-taxes due-process infrastructure-taxing-district local-government municipal-bonds myles-salt property-tax public-finance special-benefit takings |
Should the Court remove the cloud over local governments and the national public finance industry by overruling or clarifying Myles Salt to confirm th… |
| 18-9837 |
Ernest Bustos v. Bexar Appraisal District, et al. |
Texas |
2019-06-27 |
Denied |
IFP |
civil-procedure court-of-appeals due-process equal-protection fourteenth-amendment property-code property-tax standing subject-matter-jurisdiction texas-law |
1. Whether the Court of Appeals was correct in disregarding the clear language of Texas Property Code § 42.08 (d).
2. Whether Court of Appeals was co… |
| 18-1575 |
Jerry Preston McNeil v. Oklahoma |
Oklahoma |
2019-06-25 |
Denied |
|
civil-procedure civil-rights constitutional-interpretation due-process federal-state-relations judicial-duty property-tax real-property standing state-government supremacy-clause takings treason |
Whether the Supremacy Clause will be given its controlling effect in this extraordinary instance?
Whether judges of the Supreme Court of Oklahoma hav… |
| 18A1318 |
UMB Bank, N.A., et al. v. Landmark Towers Association, Inc. |
Colorado |
2019-06-17 |
Presumed Complete |
|
ad-valorem-tax due-process municipal-district myles-salt property-tax special-assessment |
Whether the Due Process Clause requires an ad valorem property tax to confer a "special benefit" on property owners included in a taxing district, and… |
| 18-7685 |
Michael E. Bargo, Jr. v. Porter County, Indiana, et al. |
Seventh Circuit |
2019-01-31 |
Denied |
Response WaivedIFP |
administrative-procedure civil-procedure constitutional-compliance county-treasurer due-process indiana-statute property-tax standing statutory-interpretation takings |
Whether Petitioner Michael E. Bargo Jr.'s property tax payments submitted to the Porter County, Indiana Treasurer in 2011 and 2012 were properly and l… |
| 18-903 |
Robbie Perry, et al. v. Coles County, Illinois |
Seventh Circuit |
2019-01-11 |
Denied |
Amici (1)Response Waived |
28-usc-2201 comity-doctrine declaratory-relief equal-protection equal-protection-clause equitable-jurisdiction property-tax property-tax-assessment state-court-remedies |
Did the Seventh Circuit err under the exception to the comity doctrine by holding Illinois state court remedies "adequate" and "complete" even though … |
| 18-792 |
Ronald Leroy Satterlee v. Alicia Miller-Degase, Assessor of Douglas County, Missouri, et al. |
Missouri |
2018-12-20 |
Denied |
Response Waived |
civil-rights constitutional-rights contract-rights due-process government-authority jurisdiction jurisdiction-challenge presumption-of-innocence property-rights property-tax right-of-contract tax-assessment taxation |
The Question Presented for Review is whether or not this Appellant Has Right To Life, Liberty, Property and Pursuit of Happiness, the Right To Presump… |