Oakes v. Town of Richmond
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The Supreme Court reversed the judgment of the decision of the court of appeals reversing the judgment of the superior court dismissing Appellant's lawsuit seeking a declaratory judgment and damages, holding that the superior court erred in dismissing the suit.
Appellant brought suit against the Town of Richmond challenging tax assessments imposed on her. The superior court dismissed her complaint on the ground that there was no underlying cause of action to support Appellant's request for a declaratory judgment and that she could not collect damages because she failed to exhaust her administrative remedies. The Supreme Court vacated the judgment below, holding (1) a taxpayer who has been taxed on property that the taxpayer claims is not taxable because the person does not own that property within the meaning of a municipality's statutory authority to tax may challenge the tax on that property either through the statutory abatement process or a declaratory judgment action; and (2) both counts of Appellant's complaint stated a claim.
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