Supreme Court Grants Cert in Equal Protection Tax Case

The Supreme Court yesterday granted certiorari in Armour v. Indianapolis, No. 11-161:

Issue: Whether the Equal Protection Clause precludes a local taxing authority from refusing to refund payments made by those who have paid their assessments in full, while forgiving the obligations of identically situated taxpayers who chose to pay over a multi-year installment plan.

• Jack Bogdanski (Lewis & Clark), Supreme Court Takes Local Sewer Tax Case
• Calvin Massey (New Hampshire), Taxes and Equal Protection
• SCOTUSBlog