Legal Opinion
Jicarilla Apache Nation v. Rio Arriba County
Court of Appeals for the Tenth Circuit
Decided March 1, 2006No. 04-2320PublishedCited by 80 opinions
1Opinion of the Court
McCONNELL, Circuit Judge.
Tax assessment is not an exact science, and. the outcomes are rarely popular. Using small budgets and limited information, local assessors must make difficult judgments based on uncertain valuations — with the knowledge that higher tax bills are more likely to produce complaints of unfair treatment than thank you cards. Despite these limitations on exactingly precise tax assessment, the Jicarilla Apache Nation (“Nation”) believes that the Rio Arriba County Assessor (“Assessor”) violated the Equal Protection Clause in 2000 by changing the tax classification on…
2Cases cited29 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- District of Columbia Court of Appeals v. FeldmanSupreme Court of the United States · 1983
- Rooker v. Fidelity Trust Co.Supreme Court of the United States · 1924
- Exxon Mobil Corp. v. Saudi Basic Industries Corp.Supreme Court of the United States · 2005
- Village of Willowbrook v. OlechSupreme Court of the United States · 2000
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3Cited by80 opinions
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- Calvin Dibrell v. City of Knoxville, Tenn.Court of Appeals for the Sixth Circuit · 2021
- Del Marcelle v. Brown County Corp.Court of Appeals for the Seventh Circuit · 2012
- Lindquist v. City of Pasadena TexasCourt of Appeals for the Fifth Circuit · 2012
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