Justia Zoning, Planning & Land Use Opinion Summaries

In 2008, Marlow Timberland (MT) filed a tax petition challenging the taxes payable in 2008 on the belief that Lake County's property tax assessment of MT's recently purchased land was too high. MT then filed tax petitions challenging the taxes payable in 2009 and 2010, which were dismissed due to MT's failure to pay the taxes. MT moved to reinstate the 2009 and 2010 petitions based on its contention that the properties were overassessed and that it was unable to pay the taxes due. The Minnesota Tax Court issued an order granting Lake County's motion to dismiss the 2008 petition and denying MT's motion to reinstate the 2009 and 2010 petitions. On review, the Supreme Court reversed in part and affirmed in part, holding (1) the tax court erred by not allowing MT to amend its 2008 petition because an amendment would not result in any prejudice to Lake County; and (2) the tax court properly denied MT's motion to reinstate its 2009 and 2010 tax petitions, and reinstatement of those petitions was not required on an equitable basis. Remanded.

The Railroad Revitalization and Regulatory Reform Act prevents states and their subdivisions from imposing discriminatory taxes against railroads. 49 U.S.C. 11501. In 2008, the drainage district, a subdivision of Illinois, changed its method for calculating assessments. All other owners are assessed on a per-acre formula, but railroad, pipeline, and utility land were to be assessed on the basis of "benefit," apparently based on the difference in value between land within the district and land outside the levees; annual crop rentals being paid; and agricultural production of lands within the district. Two rail carriers brought suit under a section of the Act, which prevents imposition of "another tax that discriminates against a rail carrier." The district court held that the assessment was prohibited by the Act, but concluded that it was powerless to enjoin the tax. The Seventh Circuit reversed, holding that the court has authority to enjoin the tax, but, under principles of comity, should eliminate only the discriminatory aspects, not the entire scheme. The assessment is a tax that, raises general revenues; its ultimate use is for the whole district. It imposes a proportionately heavier tax on railroading than other activities.

The county planning board approved a detailed site plan for a parcel of commercial property in Prince George's County. The county district council elected to review the planning board's approval, after which several individuals, including petitioners Rishi Gosain and Abid Chaudhry, filed with the district council an appeal of the planning board's approval. The district council ultimately affirmed the planning board's decision, and petitioners filed a petition for judicial review of the final decision by the district council in the circuit court. The circuit court entered an order dismissing the petition, finding the petitioners lacked standing to bring the action. The court of special appeals affirmed. The Supreme Court affirmed but for different reasons than the lower courts. At issue was the meaning of the phrase "any person or taxpayer in Prince George's County" under Md. Ann. Code art. 28, 8-106(e), which authorizes appeals of final district council decisions. The Court found the petitioners lacked standing to bring the action because they neither resided or had a property interest in a residence in the county, nor owned or leased real property in the county, nor paid property taxes to the county.

The regional board of school trustees dissolved a school district, partially located in Montgomery County, and annexed it to a district previously located entirely in Sangamon County. About 99.7 percent of the reconstituted district is in Sangamon County and the voters of that county had approved a referendum under the Property Tax Extension Limitation Law (PTELL)(35 ILCS 200/18â185); the voters in Montgomery County had not. A taxing district subject to PTELL may not ordinarily extend taxes at a rate that exceeds the previous yearâs extension by more than 5%, or the percentage increase in the Consumer Price Index, whichever is less, without referendum approval. The district, wanting to issue bonds to finance improvements, sought a declaration that PTELL did not apply. Reversing the trial and appellate courts, the supreme court held that the entire district remains subject to the PTELL.