Jason LaFond is an Austin-based appellate litigator with significant experience before the Fifth Circuit. He is a Senior Counsel at Yetter Coleman, LLP.
The following are summaries of opinions issued by the Fifth Circuit in October 2023. The summaries are overviews of particular aspects of the opinions; please review the entire opinions.
TAX INJUNCTION ACT: Act did not preclude residents on Lake Austin from suing to invalidate City of Austin ordinance subjecting their property to full taxation or from seeking compensation for the City’s alleged taking.
Harward v. City of Austin, 84 F.4th 319 (5th Cir. 2023).
The Tax Injunction Act bars district courts from “enjoin[ing], suspend[ing] or restrain[ing] the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.”
The plaintiffs own shoreline properties on Lake Austin. They sued to challenge an Austin ordinance (1) repealing an earlier ordinance that had placed the properties in Austin’s “limited purpose” jurisdiction without taxation and (2) subjecting the properties to taxation without providing city services.