Sanford v. Walther

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Plaintiffs-taxpayers were indebted to the state for delinquent tax debts. The Department of Finance & Administration filed certificates of indebtness against Plaintiffs with respect to the tax delinquencies and assessed interest on Plaintiffs prior to and after the filing of certificates of indebtedness. Plaintiffs filed a complaint for declaratory and injunctive relief against Defendant, in his official capacity as Director of the Department, alleging illegal-exaction claims and due-process violations. Defendant moved to dismiss the complaint pursuant to Ark. R. Civ. P. 12(b)(1) and (6), alleging that Appellants had failed to plead facts necessary to establish subject-matter jurisdiction and failed to plead facts on which relief may be granted. The circuit court dismissed with prejudice Appellants’ complaint. The Supreme Court affirmed, holding that the circuit court did not err in (1) dismissing Appellants’ illegal-exaction claims where Appellants did not claim that the underlying tax delinquency was illegal; and (2) ruling that Appellants failed to plead facts to support their due-process-violation claims. View "Sanford v. Walther" on Justia Law