United States Federal Circuit
Prairie County, Montana v. US, 14-5060
Plaintiffs appeal from the decision of the United States Court of Federal Claims dismissing their claim against the United States seeking additional payments under the Payment in Lieu of Taxes Act (PILT), for fiscal years 2006 and 2007. The PILT was enacted by Congress to compensate local governments for the loss of tax revenues resulting from the tax-immune status of federal lands located in their jurisdictions, and for the cost of providing services related to those lands. The judgment is affirmed, where the applicable version of 31 U.S.C. section 6906 limits the government's liability under PILT to the amount appropriated by Congress.
Appellate Information
- Decided 04/06/2015
- Published 04/06/2015
Judges
- Lourie
Court
- United States Federal Circuit