City of Somerset v. Bell

I concur with most portions of the majority opinion. However, I respectfully dissent from the portion of the opinion allowing the taxpayers to seek refunds as a part of their class action suit.

The circuit court certified this case as a class action and determined that the City had not been authorized to collect ad valo-rem taxes on the taxpayers’ real property. But the circuit court did not allow the taxpayers to seek refunds as a class. Citing the Taulbee and Swiss Oil eases, the court concluded that class action relief was not available for the refund of taxes.26

As noted by the majority,…