News & Analysis as of

Statutory Interpretation State and Local Government

Best Best & Krieger LLP

Court of Appeal Limits Increases to Grandfathered Assessment

On August 28, 2025, the California Court of Appeal in Thacker v. City of Fairfield held that adjusting an assessment in accordance with a range established prior to Proposition 218 qualifies as an “increase” under Proposition...more

Cozen O'Connor

Exception to General Refund Limitations Period for PA Corporate Net Income Tax for Report of Change

Cozen O'Connor on

In an unusually taxpayer-friendly decision, a three judge panel of the Pennsylvania Commonwealth Court concluded that Section 406 of the Tax Reform Code of 1971 (the code), 72 P.S. § 7406, is an exception to the general...more

Eversheds Sutherland (US) LLP

Unclaimed Property Exam Resurrected in Michigan by Zombie Theory of the Statute of Limitations

The Michigan Court of Appeals has resurrected the Michigan Treasurer’s efforts to enforce an unclaimed property examination assessment going back nearly 20 years by holding that the state’s issuance of an exam determination...more

Franczek P.C.

PAC Issues Two Binding Decisions Concerning the OMA

Franczek P.C. on

Over the last few weeks, the Public Access Counselor of the Illinois Attorney General’s Office (PAC) issued two binding decisions addressing issues arising from the Illinois Open Meetings Act (OMA). In Public Access Opinion...more

Bricker Graydon LLP

Ohio Supreme Court Win for Nursing Homes and Quality Incentive Payments

Bricker Graydon LLP on

In a unanimous decision on September 2, 2025, the Ohio Supreme Court delivered a major win to nursing home operators by ordering the Ohio Department of Medicaid (ODM) to recalculate the quality incentive payments for nursing...more

Goulston & Storrs PC

Zoning Permits May Last Longer Than Expected Under Extension Acts

Goulston & Storrs PC on

Palmer Renewable Energy, LLC v. Zoning Bd. of Appeals of Springfield, 105 Mass. App. Ct. 518 (2025) - Palmer involved a dispute concerning the so-called “Permit Extension Act,” passed by the Massachusetts Legislature (the...more

Venable LLP

Is Trouble Brewing for Dietary Ingredients? Court Upholds NYC Kava Ban

Venable LLP on

The U.S. District Court for the Southern District of New York recently upheld New York City's prohibition on steeped kava beverages, concluding that steeping kava root in water constitutes the creation of an unapproved "food...more

Seyfarth Shaw LLP

Moving the Goalposts: NYC Cannabis Retailers Get Schooled on Proximity Rules

Seyfarth Shaw LLP on

New York City’s cannabis retailers are facing a new regulatory challenge that blends zoning complexity with legal compliance. A recent correction by the Office of Cannabis Management (OCM) has redefined how dispensaries must...more

Hanson Bridgett

California Court Clarifies Limits of Charter City Exemptions from Prevailing Wage Law

Hanson Bridgett on

In a decision with important implications for developers and charter cities alike, the California Court of Appeal held in Palm Springs Promenade, LLC v. Department of Industrial Relations that a city’s contribution of funds...more

Goulston & Storrs PC

New Guidance on Land Dedication and Article 97

Goulston & Storrs PC on

Nahant Preservation Trust, Inc. v. Northeastern University, 104 Mass.App.Ct. 698 (2024) - Nahant Preservation Trust, Inc. v. Northeastern University involved a dispute over whether a private landowner (“Northeastern”) had...more

Blank Rome LLP

Internet Tax Freedom Act Preempts New York’s Imposition of Tax

Blank Rome LLP on

The New York State Tax Appeals Tribunal, affirming an Administrative Law Judge, held that the Internet Tax Freedom Act prohibits the Division of Taxation from subjecting to tax the receipts that Verizon New York, Inc....more

Best Best & Krieger LLP

Vehicle Code Prohibits City from Indirectly Charging Solid Waste Trucks for Use of Roadway

On August 20, 2025, the California Supreme Court denied review of a Court of Appeal decision finding that the City of Redlands charged an impermissible fee for the privilege of using local roads by embedding street repair...more

Fox Rothschild LLP

Appellate Rules Amended to Allow Retired Judges to Stay on North Carolina’s Beaches

Fox Rothschild LLP on

Yesterday, the Supreme Court of North Carolina amended Appellate Rule 36(b) to conform with the General Assembly’s recent amendment to N.C. Gen. Stat. § 1-283. Under the Appellate Rules and by statute, settling the record...more

Pillsbury - SeeSalt Blog

Putting Regulations to the Test: California Taxpayers Cleared to Challenge Regulations in OTA Appeals

The California Attorney General has confirmed the Office of Tax Appeals (OTA) may decline to apply a tax regulation in a taxpayer appeal if it conflicts with the relevant statute. OTA must afford appropriate deference to the...more

McDermott Will & Schulte

This Week in 340B: August 12 – 18, 2025

Find this week’s updates on 340B litigation to help you stay in the know on how 340B cases are developing across the country. Each week we comb through the dockets of more than 50 340B cases to provide you with a quick...more

Proskauer - Proskauer For Good

Proskauer Files Amicus Brief Contributing to Landmark Victory for Reproductive Rights in Wisconsin

On July 2, 2025, in a landmark decision for reproductive rights, the Wisconsin Supreme Court held that a law on the books from 175 years ago “does not ban abortion in the State of Wisconsin,” ending a three-year legal battle...more

Perkins Coie

Catch-All Provision in County Application Checklist Violated Permit Streamlining Act

Perkins Coie on

A Court of Appeal held that a provision in the County of Amador’s checklist for an encroachment permit requiring "[o]ther information as may be required" violated the Permit Streamlining Act. Old Golden Oaks LLC v. County of...more

Vorys, Sater, Seymour and Pease LLP

Scope of Ohio Commercial Activity Tax Agency Exclusion Remains Unsettled Following Ohio Supreme Court’s Decision in Aramark Corp....

Aramark provided food service operations to various clients (e.g., hospitals, universities, corporations, sports arenas, etc.). The clients paid Aramark a management fee. In addition, the clients reimbursed Aramark for the...more

Vorys, Sater, Seymour and Pease LLP

Ohio Supreme Court Doubles Down on Applying a Plain and Ordinary Meaning to Sales Tax Exemptions

On August 13, 2025, the Ohio Supreme Court overturned the Ohio Board of Tax Appeals (BTA) and the Ohio Tax Commissioner in Claugus Fam. Farm, L.P. v. Harris, 2025-Ohio-2807, Slip Opinion No. 2025-Ohio-2807, thereby allowing...more

Downey Brand LLP

California Supreme Court Overrules Chevron-like Deference For Review of Decisions of California Public Utilities Commission

Downey Brand LLP on

On August 7, 2025, the California Supreme Court issued its decision in Center For Biological Diversity v. California Public Utilities Commission. The decision reversed the decision of a lower appellate court which had...more

Snell & Wilmer

California Office of Tax Appeals Cleared To Consider Whether Tax Regulations Conflict With Statutes

Snell & Wilmer on

The California Attorney General (AG) recently issued Legal Opinion No. 23-701 stating that the California Office of Tax Appeals (OTA) has the authority to determine whether tax regulations issued by the Franchise Tax Board...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Liquid Natural Gas Plant/Clean Air Act: Fifth Circuit Court of Appeals Addresses Challenge to Texas Commission on Environmental...

The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) addressed in an August 12th Decision a challenge to a Clean Air Act Prevention of Significant Deterioration (“PSD”) Permit issued by the Texas...more

Frost Brown Todd

Texas Court Vacates CFPB’s Medical Debt Rule: Lender and CRA Takeaways

Frost Brown Todd on

On July 11, 2025, the U.S. District Court for the Eastern District of Texas vacated the Consumer Financial Protection Bureau (CFPB)’s medical debt rule. The final rule, originally scheduled to go into effect in March of this...more

Stoel Rives LLP

California Supreme Court Clarifies Standard of Review for CPUC Decisions

Stoel Rives LLP on

On August 7, 2025, the California Supreme Court issued its decision in Center for Biological Diversity, Inc. v. Public Utilities Commission (Cal., Aug. 7, 2025, No. S283614), 2025 WL 2253765 (Center for Biological Diversity)....more

Whiteford

Client Alert: Virginia Court of Appeals Clarifies Finality in Cases Seeking Attorney Fee Awards

Whiteford on

On August 5, 2025, the Virginia Court of Appeals addressed the finality of court orders and the limits of appellate jurisdiction. While the decision was made in the context of a Virginia Freedom of Information Act (“VFOIA”)...more

110 Results
 / 
View per page
Page: of 5

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide