Green v. Lebanon R-III School District

The taxpayers whose lawsuits were dismissed by the trial court at the pleading stage have won this appeal. But even if the taxpayers ultimately prevail on their Hancock Amendment theory, that does not mean that they and the class they seek to represent will be entitled to property tax refunds.

To be eligible for tax refunds, the taxpayers’ lawsuits must be timely filed under the statutory scheme. The issue of timeliness - and hence of eligibility for refunds - is a major issue left open by the principal opinion, and the parties, to be addressed after these cases are remanded to the trial court.