Bluebeard's Castle, Inc. v. Government of the Virgin Islands’s Empirical Analysis
321 F.3d 394 · 2003
Citation profile
7 federal appellate · 10 district ·
Appellate journey
Relationships
Relies on Pennhurst State School and Hospital v. Halderman · United States v. Wheeler · Moe v. Confederated Salish & Kootenai Tribes of the Flathead Reservation · American Well Works Company v. Layne & Bowler Company E · Fair Assessment in Real Estate Assn., Inc. v. McNary
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Congress was not required to treat the Virgin Islands as though it were sovereign, but in large measure it has chosen to do so. The tax system is, for the most part, a matter of local governance. And the territorial courts, mirroring state courts, have been given primary jurisdiction over local matters. Accordingly, although § 1401a adds a significant federal element to the Virgin Islands tax regime, it remains a local system — created, enforced, and adjudicated locally.... [Thus, a]n aggrieved taxpayer does not state a federal claim by objecting that its taxes are not based on the actual “actual value” of its property. If an assessor arrives at a figure greater than what the taxpayer believes to be the correct number, the assessor has not necessarily violated the requirement that the tax assessment be based on actual value. Only if the assessment method does not constitute a reasonable attempt to determine the actual value can a claim be brought under § 1401a. A challenge to the system of tax assessments in federal court may be permissible depending on whether it directly implicates federal law; an ordinary challenge to an assessment must be brought in territorial court. Plaintiff here has adequately alleged a violation under 48 U.S.C. § 1401a. It contends defendants systematically employed a method of assessment not calculated to determine the actual value of its properties. Because plaintiffs claims “arise under” § 1401a, they are subject to the jurisdiction of the Distric”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.