In re 2009 Aircraft Tax Refund Cases CA4/3
Plaintiffs Airtran Airways Inc., American Airlines, Inc., Envoy Air Inc., Jetblue Airways Corporation, Skywest Airlines, Inc., Southwest Airlines Co., and United Airlines, Inc. filed 44 separate suits and generally identical against defendants for tax refunds and declaratory relief, challenging the imposition of property tax assessments on their commercial aircraft. They claim defendants deviated from the mandatory statutory formula to calculate the taxes, and as a result the assessments were void.
The court sustained defendants’ demurrers without leave to amend on the ground plaintiffs had not exhausted their administrative remedy by challenging the assessments before the local boards of equalization (Boards). Plaintiffs appeal the ruling as to the refund cause of action, contending they were not required to appeal to the Boards before seeking a refund because the tax assessments were void.
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