Mann, et al. v. N.D. Tax Commissioner, et al.
Docket No. 20060366
Oral Argument:
Thursday, April 5, 2007 10:45am
Docket Info
- Title
- Joan Mann, Ken Danks d/b/a
TEK Industries, Tracy Wilkie,
Christa Monette, and other persons
similarly situated, Plaintiffs and Appellants
v.
North Dakota Tax Commissioner, Cory Fong, Defendant and Appellee
and
North Dakota Treasurer, Kelly Schmidt, Defendant - Case Type
- CIVIL APPEAL : TAX RELATED
- Appeal From
-
Case No. 03-C-00085
North Central Judicial District, Mountrail County
William W. McLees
2007 ND 119736 N.W.2d 464
Oral Argument
4/5/2007
Highlight
Due process requires a State to provide meaningful backward-looking relief to rectify any unconstitutional deprivation that occurs when a state requires a taxpayer to pay a tax without an opportunity to challenge whether the tax is illegal before payment.
A statute may be applied retroactively when the legislature clearly intended retroactive application of the statute.
A district court has broad discretion in deciding whether to certify a class action.
A successful litigant is not entitled to attorney's fees unless authorized by statute or contract.
(Note: Attachments may not be available for recently filed cases and/or confidential documents.)
| Seq. # | Filing Date | Description | Attachment |
|---|---|---|---|
| 1 | 12/13/2006 | NOTICE OF APPEAL : 12/12/2006 | |
| 2 | 12/13/2006 | $25 surcharge for electronic filing of ATB (receipt no. 17202) | |
| 3 | 01/18/2007 | APPELLANT APPENDIX | |
| 4 | 01/19/2007 | MOTION TO DISMISS APPEAL & BRIEF OF APPELLEE IN SUPPORT OF MOTION TO DISMISS | |
| 5 | 01/22/2007 | APPELLANT BRIEF (E-filed) | View |
| 6 | 01/22/2007 | E-FILED BRIEF (ATB) | |
| 7 | 01/24/2007 | RECORD ON APPEAL w/Separates (Entry No. 87-transcript dated 4/23/04). | |
| 8 | 01/24/2007 | Not rec'd w/ROA were Steno Notes (Entry No.74) and Copies of NOA-Not documents(Entry Nos.77 & 128) | |
| 9 | 01/24/2007 | Copies of Page 21 for ATA | |
| 10 | 01/24/2007 | Letter clarifying Motion to Dismiss | |
| 11 | 01/25/2007 | E-mailed list of corrections for ATB (inserted into ATB) | |
| 12 | 01/26/2007 | Received 7 copies of ATB from Central Duplicating | |
| 13 | 01/30/2007 | Corrected Page 12 of Appellant's Brief | |
| 14 | 01/30/2007 | Appellant's Response to Motion to Dismiss | |
| 15 | 01/31/2007 | ACTION BY SUPREME COURT - Denied | |
| 16 | 02/20/2007 | APPELLEE BRIEF | View |
| 17 | 02/20/2007 | APPELLEE APPENDIX | |
| 18 | 02/20/2007 | DISK - aeb | |
| 19 | 04/05/2007 | APPEARANCES: Vance Gillette; Daniel L. Rouse, Donita A. Wald | |
| 20 | 04/05/2007 | ARGUED: Gillette; Rouse | |
| 21 | 04/05/2007 | ORAL ARGUMENT WEBCAST | |
| 22 | 07/25/2007 | DISPOSITION | |
| 23 | 07/25/2007 | UNANIMOUS OPINION : VandeWalle, Gerald W. | View |
| 24 | 07/25/2007 | At the direction of the Court, no costs are taxed on this appeal | |
| 25 | 07/26/2007 | Judgment E-Mailed to Parties | |
| 26 | 08/07/2007 | PETITION FOR REHEARING | View |
| 27 | 08/07/2007 | E-FILED BRIEF (PER) | |
| 28 | 08/13/2007 | Affidavit of Service of PER | |
| 29 | 08/13/2007 | Received 7 copies of PER from Central Duplicating | |
| 30 | 08/13/2007 | Letter from Vance Gillette dated 8-10-07 RE: corrections to Petition for Rehearing | |
| 31 | 08/22/2007 | ACTION BY SUPREME COURT (PER) - Denied | |
| 32 | 09/10/2007 | MANDATE | |
| 33 | 09/13/2006 | RECEIPT SIGNED BY DISTRICT COURT CLERK'S OFFICE | |
| 34 | 11/26/2007 | Notice from U.S. Supreme Court that Petition for Writ of Certiorari was filed | |
| 35 | 01/14/2008 | Letter from William Suter of US Supreme Court RE: Petition for Writ of Certiorari is denied | |
| 36 | 09/19/2017 | EXPUNGED - Nonpermanent record items destroyed |