Sanok v. Grimes

I. INTRODUCTION

Taxpayer brought an amended complaint in the tax court, naming as defendants the county assessor and three county appraisers. Defendants, all four of whom are named both individually and in their official capacity, moved to dismiss on grounds that they are not proper parties and that the Department of Revenue (Department) is a necessary party not joined. Plaintiff argued that jurisdiction is proper in the tax court because all his claims “arise under” tax law, and moved to join the Department if it is a necessary party.

The tax court denied the motion to join and dismissed the…