News & Analysis as of

Statutory Interpretation State and Local Government Appeals

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

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

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

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

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

Roetzel & Andress

Ohio Court Affirms Eminent Domain Taking for Downtown Zanesville Redevelopment Project

Roetzel & Andress on

The Ohio and U.S. Constitutions require that the power of eminent domain can only be exercised when necessary for a public use. In the 2005 case of Kelo v. City of New London, the U.S. Supreme Court took an expansive view...more

Best Best & Krieger LLP

The Price of Water Just Got More Complicated: San Diego’s Legal Battle Over Tiered Rates

On July 30, 2025, a divided California Court of Appeal issued its long-awaited opinion in Patz v. City of San Diego, affirming the trial court’s judgment that the City’s tiered residential water rates violated Proposition 218...more

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

Solar Panel Array/Siting: New Hampshire Supreme Court Applies State Solar Development Statute

The Supreme Court of New Hampshire (“Court”) addressed in April 9, 2024 Opinion issues arising out of the installation of a solar array. See Mojalaki Holdings, LLC. v. City of Franklin, 2024 N.H. 17, 2024 WL 1514612 (N.H....more

Oliva Gibbs

Get back in your lane: North Dakota Supreme Court limits NDIC’s adjudicatory authority over saltwater gathering disputes

Oliva Gibbs on

In a rare rebuke of the North Dakota Industrial Commission (“NDIC”), the Supreme Court held that saltwater gathering is a post-production cost — and that the NDIC lacks authority to adjudicate disputes over such costs between...more

Best Best & Krieger LLP

Supreme Court Rules FCC’s Universal Service Fund Is Constitutional

On June 27, 2025, the Supreme Court decided FCC v. Consumers’ Research, No. 24-354 (U.S. June 2025), ruling that the Universal Service Fund’s (USF) contribution structure, as administered by the Federal Communications...more

Troutman Pepper Locke

U.S. Supreme Court Holds Medicaid’s Any-Qualified-Provider Provision Does Not Confer Enforceable Rights

Troutman Pepper Locke on

The U.S. Supreme Court, in a 6-3 decision, ruled that the Medicaid Act’s any-qualified-provider provision does not confer individual rights enforceable under 42 U.S.C. §1983. This decision reverses the Fourth Circuit’s...more

Hahn Loeser & Parks LLP

When The CSPA Doesn’t Apply: Orion v. Kaeka and Ohio’s Construction Service Exemption

In a recent Ohio Ninth District Court of Appeals decision, homeowners who experienced significant property damage from both a fallen tree and inadequate contractor work were left without the protection of Ohio’s Consumer...more

Bradley Arant Boult Cummings LLP

Bid Protests in New Mexico

In New Mexico, vendors who compete for public contracts have legal recourse if they believe that a government solicitation or contract award was improper. The New Mexico Procurement Code provides a formal bid protest process...more

Tucker Arensberg, P.C.

In Potentially Groundbreaking Appeal, Pennsylvania Supreme Court to Consider Whether Public Utility Commission Can Regulate...

Tucker Arensberg, P.C. on

It has been a long-standing cardinal rule in Pennsylvania that municipal authorities were beyond the regulatory reach of the Pennsylvania Public Utility Commission (“PUC”). ...more

Best Best & Krieger LLP

Supreme Court Rules District Courts Not Bound by FCC Statutory Interpretations under the Hobbs Act

On Friday, June 20th, the Supreme Court in McLaughlin Chiropractic Assoc., Inc. v. McKesson Corp., No. 23-1226 (U.S. June 2025), ruled in a 6-3 decision that the Hobbs Act does not bind federal district courts in civil...more

Bradley Arant Boult Cummings LLP

Alabama Cannabis Court Faces Dilemma: To Treat Applicants Fairly or Equally?

“Equal is not fair, and fair is not equal. Equal is obtainable but fair is not.” The Montgomery County Circuit Court overseeing the launch of Alabama’s medical cannabis program has an interesting dilemma on its hands. It...more

Miller Starr Regalia

Third District Holds County Could Require Supplemental Environmental Information From Grading Permit Applicant As Condition of...

Miller Starr Regalia on

Like a gift to land use lawyers that never stops giving, the strange and wondrous interrelationship between CEQA and the Permit Streamlining Act (“PSA”; Gov. Code, § 65920 et seq) continues to inspire litigation and require...more

Rumberger | Kirk

Supreme Court Sides with Alabama Plaintiffs Caught in “Catch-22”

Rumberger | Kirk on

In Williams v. Reed, 145 S. Ct. 465 (2025), the United States Supreme Court reversed an Alabama Supreme Court decision affirming the dismissal of plaintiffs’ Section 1983 claims for lack of jurisdiction, based on the...more

Troutman Pepper Locke

To Waive or Not to Waive? That Is the 401 Question

Troutman Pepper Locke on

The U.S. Court of Appeals for the D.C. Circuit on May 16, 2025, clarified the conditions under which a state waives its Clean Water Act (CWA) Section 401 water quality certification (WQC) authority. In Village of Morrisville...more

Snell & Wilmer

First Circuit Upholds Denial of Preliminary Injunction Against Massachusetts’ Ban on Assault Weapons and Large-Capacity Magazines

Snell & Wilmer on

In April 2025, the U.S. Court of Appeals for the First Circuit decided Capen v. Campbell, a case arising from a challenge to Massachusetts’ ban on assault weapons and large-capacity magazines. The court affirmed a district...more

40 Results
 / 
View per page
Page: of 2

"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