Supreme Court of the United States · Official docket →
Rogers County Board of Tax Roll Corrections, et al. v. Video Gaming Technologies, Inc.
Paid petition · Supreme Court of Oklahoma, No. 117,491 · judgment December 17, 2019
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Question presented
Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Court’s “particularized inquiry” balancing test, see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980), where the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests, and the tax supports relevant and important government interests, such as law enforcement, schools and health services.
Counsel of record
For petitioner
Matthew Benjamin Free
Best & Sharp
For respondent
Kurt Maguire Rupert
Hartzog Conger Cason
Argument & decision
Decided October 19, 2020.
Proceedings
- Oct 19 2020Petition DENIED. Justice Thomas, dissenting from the denial of certiorari. (Detached Opinion)
- Oct 13 2020DISTRIBUTED for Conference of 10/16/2020.
- Oct 05 2020DISTRIBUTED for Conference of 10/9/2020.
- Aug 21 2020Reply of petitioners Rogers County Board of Tax Roll Corrections, et al. filed. (Distributed)
- Aug 05 2020DISTRIBUTED for Conference of 9/29/2020.
- Jul 20 2020Brief of respondent Video Gaming Technologies, Inc. in opposition filed.
- Jun 18 2020Brief amicus curiae of Tulsa County Assessor John A. Wright filed.
- Jun 02 2020Motion to extend the time to file a response is granted and the time is extended to and including July 20, 2020.
- Jun 01 2020Motion to extend the time to file a response from June 18, 2020 to July 20, 2020, submitted to The Clerk.
- May 14 2020Petition for a writ of certiorari filed. (Response due June 18, 2020)
- Mar 06 2020Application (19A983) granted by Justice Sotomayor extending the time to file until May 15, 2020.
- Mar 03 2020Application (19A983) to extend the time to file a petition for a writ of certiorari from March 16, 2020 to May 15, 2020, submitted to Justice Sotomayor.