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Charles Coleman, et al. v. Campbell County Library Board of Trustees

Paid petition · Court of Appeals of Kentucky, No. 2016-CA-001642-MR · judgment January 5, 2018

Certiorari denied · November 13, 2018
Pre-decision estimate: 1% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Questions presented

The Kentucky Court of Appeals agreed with the taxpayer-petitioners that the tax rates levied by the Campbell County Library District-respondent violated Kentucky law. On remand, the lower courts denied the taxpayers any relief for taxes overpaid for prior years. The Kentucky Court of Appeals held that under Kentucky law, the Due Process Clause of the Fourteenth Amendment to the U.S. Constitution did not entitle the taxpayers to retroactive relief. The lower courts ruled on only one count of taxpayers’ multi-count complaint, ignoring all others. The questions presented are:

  1. Whether a state can circumvent the requirements of the Due Process Clause to provide taxpayers retroactive relief from unlawful taxes by making its decision prospective-only.

  2. Whether a state violates the Due Process Clause by refusing to rule on claims asserted in an action to recover unlawful taxes.

Counsel of record

For petitioner
Timothy Joseph Eifler
Stoll Keenon Ogden PLLC

For respondent
Jeffrey C. Mando
Adams Law, PLLC

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Nov 13 2018
    Motion for leave to file amicus brief filed by The New England Legal Foundation GRANTED.
  2. Nov 13 2018
    Petition DENIED.
  3. Oct 24 2018
    DISTRIBUTED for Conference of 11/9/2018.
  4. Oct 16 2018
    Reply of petitioners Charles Coleman, et al. filed.
  5. Oct 05 2018
    Response to Petition for Writ of Certiorari of Campbell County Library Board of Trustees not accepted for filing. (October 05, 2018) (Refiled as Brief in Opposition)
  6. Oct 05 2018
    Brief of respondent Campbell County Library Board of Trustees in opposition filed.
  7. Oct 05 2018
    Amicus brief of The New England Legal Foundation not accepted for filing. (October 11, 2018)
  8. Oct 05 2018
    Motion for leave to file amicus brief filed by The New England Legal Foundation.
  9. Aug 31 2018
    Petition for a writ of certiorari filed. (Response due October 5, 2018)