Latest 2 Cases This Week: In the Matter of the Assessments for Tax Year 2012 (Okla.), Wings As Eagles Ministries, Inc. v. Oglala Lakota County (S.D.)

Why the Biden Administration Was Right Earlier This Week to Change Course in the Obamacare Challenge Pending Before the Court

VIKRAM DAVID AMAR

Illinois Law Dean Vikram David Amar comments on an unusual move by the U.S. Solicitor General’s office, sending a letter to the U.S. Supreme Court amending the position of the federal government in a case currently pending before the Court challenging the Affordable Care Act. Dean Amar explains why the arrival of a new administration should generally not trigger such position reversals, but he argues that the unusual circumstances—specifically the “exceptional implausibility” of the government’s prior filings—may justify the government’s action in this instance.

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In the Matter of the Assessments for Tax Year 2012

Court: Oklahoma Supreme Court

Citation: 2021 OK 7

Opinion Date: February 9, 2021

Judge: James E. Edmondson

Areas of Law: Government & Administrative Law, Tax Law

Property owners (taxpayers) appealed ad valorem tax assessments made during 2012-2015 to the Tulsa County District Court after their appeals to the Tulsa County Board of Equalization were denied. Taxpayers were successful in the District Court appeal by showing one parcel of property was exempt and a second parcel partially exempt from ad valorem taxation. The District Court determined the amounts of the tax refund and stated the Tulsa County Treasurer "pay the Petitioners interest on such amounts as allowed by law." The Tulsa County Assessor appealed, but the Court of Civil Appeals affirmed the District Court's judgment. The Oklahoma Supreme Court held the general postjudgment statute, 12 O.S. section 727.1, did not apply to taxpayers' ad valorem tax protest appeal, and the procedure for interest on taxpayers' protested tax payments was provided by the ad valorem statute, 68 O.S. section 2884.

Wings As Eagles Ministries, Inc. v. Oglala Lakota County

Court: South Dakota Supreme Court

Citation: INC. v. OGLALA LAKOTA COUNTY, 2021 S.D. 8

Opinion Date: February 10, 2021

Judge: Salter

Areas of Law: Government & Administrative Law, Real Estate & Property Law, Tax Law

The Supreme Court affirmed the decision of the circuit court affirming the decision of the Oglala Lakota County Commission denying Wings as Eagles Ministries, Inc.'s petition seeking an abatement of its property taxes for 2014 and 2015, holding that the circuit court did not err. Wings applied for property tax exempt status for the 2014 and 2015 tax years. The applications were denied and became final determinations of the property's exempt status for those years. Wings then filed its abatement petition, which the Commission denied. The circuit court affirmed, concluding that Wings was unable to meet the threshold eligibility element for an abatement because the final determinations denying exempt status conclusively established that Wings was not exempt for the 2014 and 2015 tax years. The Supreme Court affirmed, holding (1) the circuit court did not err when it concluded that Wings did not qualify for an abatement under S.D. Codified Laws 10-18-1(3); and (2) Wings' estoppel argument was unreviewable on appeal.