December Newsletter Addendum


Jan 3rd, 2013
by Staff Writer

 

Figure 1:  NCICL Incentives Litigation

Case

Date

Matter

Outcome

Cuno, et al. v. Daimler Chrysler, Inc., et al.

Sept 2004 thru May 2006

NCICL filed an amicus brief in support of taxpayer standing in incentive case.

US Supreme Court held that plaintiffs lacked evidence for standing.  Lower courts erred in hearing the merits of the case.

Blinson, et al. v. State of N.C., et al.

June 2005 thru April 2008

NCICL represented seven plaintiffs in a suit claiming Dell tax credits violate the Commerce Clause of the US Constitution and several other sections of the NC Constitution.

Upheld Goldston in regards to standing; however, held that the plaintiffs lacked any direct injury and therefore any clear justiciable relief.  The matter was dismissed. Court considered its judgment bound by Maready in that economic incentives pass two-part test (public purpose) and are constitutional.

Munger, et al. v. State of N.C., et al.

Aug 2007 thru Feb 2011

NCICL represented three plaintiffs in a suit claiming Google tax exemptions, credits, and grants violate the NC Constitution—specifically Public Purpose and Exclusive Emoluments Clauses.

Court held, as in Blinson, that plaintiffs lacked standing because they were not of the class discriminated against.

Goldston, et al. v. State of N.C., et al.

Nov 2002 thru Nov 2010

NCICL represented two plaintiffs in a suit arguing that the Governor lacked the constitutional authority to transfer funds from State Highway Fund to NC’s general fund.

An early appeal to NC Supreme Court held that taxpayers have the right to sue to challenge the unconstitutional misuse of public funds.  The court remanded to lower courts which issued a declaratory judgment that it was illegal for the Governor to move the funds.  But not for the GA.

Saine, et al. v. State of N.C., et al.

Sept. 2009 thru April 2011

NCICL represented ___plaintiffs in a suit asking for declaratory judgment and claiming NC Statutes granting money to Johnson and Wales University were unconstitutional on the grounds of exclusive emoluments, public purpose, and equal protection,

Motion to Dismiss was affirmed.  All counts were held as groundless—quoting Blinson, Maready, Peacock, Madison Cabletelevision

Haugh, et al. v.

County of Durham, et al.

Dec 2007 thru Aug 2011

NCICL filed a suit challenging a $100,000.00 handout to Nitronex for moving 12 miles within NC based on exclusive emoluments and public purpose violations of the constitution.

Court upheld Maready, Peacock, Blinson, Madison Cabletelevision, and affirmed the motion for summary judgment in favor of the defendant.  Found no constitutional arguments persuasive.

Richards, et al. v. State of N.C., et al.

Dec. 2007 thru Dec 2011

NCICl filed a suit on behalf of three individual plaintiffs and the Wake County Taxpayers Association challenging the constitutionality of $60 million in handouts for Goodyear and Bridgestone tire companies.  The suit proposed that the incentives violate the Equal Protection, Law of the land, Public Purpose, Special Legislation, and Exclusive Emoluments Clauses of the NC Constitution

Wake County Superior Court dismissed the suit due to lack of any injury for which remedy could be offered and lack of jurisdiction on two counts.


 

 

Figure 2:  NCICL’s Incentives Whitepapers and Policy Briefings   by Jeanette Doran

OVERVIEW OF THE WILLIAM S. LEE ACT

 

Mar 23rd, 2011

N.C. FILM INCENTIVES: A CASH COW FOR HOLLYWOOD

Mar 22nd, 2011

 

OVERVIEW OF ARTICLE 3J CREDIT INCENTIVES

 

Mar 22nd, 2011

 

ECONOMIC DEVELOPMENT INCENTIVES—QUESTIONABLE EFFICACY AND CONSTITUTIONAL INFIRMITY

 

Mar 22nd, 2011

 

AN OVERVIEW OF THE GOLDEN LEAF FOUNDATION

 

Mar 22nd, 2011

OVERVIEW OF THE ONE NORTH CAROLINA FUND

 

Mar 22nd, 2011

EQUAL PROTECTION AND THE LAW OF THE LAND IN NORTH CAROLINA

 

Sep 15th, 2010

Memorandum of Law: Special Objects Clause

 

Mar 10th, 2011

THE PUBLIC PURPOSE DOCTRINE IN NORTH CAROLINA

Sep 15th, 2010

 

TAXPAYER STANDING IN NORTH CAROLINA

 

 

Sep 15th, 2010

 

UNIFORM TAXATION IN NORTH CAROLINA

 

Sep 15th, 2010

EXCLUSIVE EMOLUMENTS IN NORTH CAROLINA

 

Sep 5th, 2010

 

POLITICAL QUESTION DOCTRINE IN NORTH CAROLINA

Aug 19th, 2010