Legal Opinion
Smith v. Ayotte
District Court, D. New Hampshire
Decided February 17, 2005No. CIV.04-321.JDPublishedCited by 3 opinions
1Opinion of the Court
ORDER
DICLERICO, District Judge.
The defendants, Attorney General Kelly Ayotte and members of the New Hampshire Board of Tax and Land Appeals (collectively, the “state defendants”) and the towns of Hollis and Hudson, New Hampshire (collectively, the “town defendants”) have moved to dismiss this action challenging certain aspects of the New Hampshire property taxation statute embodied in Revised Statutes Annotated (“RSA”) § 74:17.' Both the state defendants and the town defendants argue that the action is barred by the Tax Injunction Act, 28 U.S.C. § 1341 (“the TIA”). . The town defendants have…
2Cases cited26 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Camara v. Municipal Court of City and County of San FranciscoSupreme Court of the United States · 1967
- Marshall v. Barlow's, Inc.Supreme Court of the United States · 1978
- Fair Assessment in Real Estate Assn., Inc. v. McNarySupreme Court of the United States · 1981
- Hibbs v. WinnSupreme Court of the United States · 2004
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3Cited by3 opinions
- Nemetz v. Town of SanborntonDistrict Court, D. New Hampshire · 2013
- Rogers v. LVMPD (Police Department)District Court, D. Nevada · 2023
- Smith v. Ayotte, et al.District Court, D. New Hampshire · 2005