Legal Opinion
Greenlee County, Arizona v. United States
Court of Appeals for the Federal Circuit
Decided May 14, 2007No. 2006-5053PublishedCited by 302 opinions
1Opinion of the Court
DYK, Circuit Judge.
Appellant Greenlee County, Arizona (“Greenlee County”) appeals from a decision of the United States Court of Federal Claims dismissing its suit against the ap-pellee United States (“government” or “United States”) for failure to state a claim. We affirm.
BACKGROUND
I
The Payment in Lieu of Taxes Act (“PILT”), 31 U.S.C. § 6901 et seq., was enacted to “compensate[ ] local governments for the loss of tax revenues resulting from the tax-immune status of federal lands located in their jurisdictions, and for the cost of providing services related to these lands.” Lawrence County v.…
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