Case law

Opinion No.

Arkansas Attorney General Reports · Apr 8, 1988

You state in your correspondence that Investment Supply, Inc. is a qualified contractor as defined in regulations issued pursuant to the Gross Receipts Tax Act ("Act"). … the existence of an overpayment clearly rests with the taxpayer.

Opinion No. (2010)

California Attorney General Reports · Mar 8, 2010

We assume for purposes of our analysis that all rights of way in question qualify as "land alienated to non-Indians," 56 and that the controlling instruments of conveyance do not reserve for the tribes any specific taxing … The Department's obligation to "improve and maintain the state highways" 59 — activities which are "clearly within the scope of the purpose of the right of way as well as the State's sovereign duty" 60 — do not establish

Natural Resources Forest Conservation Act – Whether the Act Permits Forest Mitigation Banks that Merely Preserve Existing Forest, Rather than Create or Restore Forest

Maryland Attorney General Reports · Nov 24, 2020

The Advisory Group’s final report did not include any recommendation that existing forests should qualify for treatment as “mitigation bank[s].” … At first glance, it seems hopelessly ambiguous; paragraph (i) contains one verb without any subject, and the introductory clause contains a series of nested modifying phrases without clearly identifying the antecedent for

(2009)

94 Op. Att'y Gen. 161 · Maryland Attorney General Reports · Sep 29, 2009

By contrast, our longstanding advice has been that the Open Meetings Act does not specify when a public body must hold a meeting; it simply establishes rules that apply when a meeting occurs. 81 Opinions of the Attorney General … SG § 10-502(i). 6 The statute further qualifies these exclusions.

Opinion No.

Texas Attorney General Reports · Sep 6, 1985

Thus, despite the fact that the Establishment Clause clearly applies to religious studies courses at state institutions of higher education, offering such courses is not prohibited per se. … Although institutions of higher education must receive somewhat different treatment than the lower division schools with which these cases dealt, the Establishment Clause clearly applies to universities. See Widmar v.

Opinion No.

Arkansas Attorney General Reports · Feb 2, 2004

Subsection (b)(1) of Amendment 74 bluntly declares that "[t]here is established a uniform rate of ad valorem property tax of twenty-five mills" (emphasis added) — a pronouncement echoed verbatim at A.C.A. § 26-80-101 (a). … The provision further clearly conflicts with the blanket proscription expressed elsewhere in Act 28 and S.B. 73 against crediting designated maintenance and operation mills to the uniform rate of tax.

Maryland Attorney General Opinion 97 OAG 032

Maryland Attorney General Reports · Aug 23, 2012

In some contexts, the difference between marking selections on a ballot and casting a ballot is clearly delineated. … With advice from this Office, SBE concluded that certification of the ballot-marking device was required under § 9- 102 and therefore no qualifying system was available. Id.

Opinion Number

Louisiana Attorney General Reports · Sep 1, 1993

R.S. 23:101 (5) requires that the licensee of a private employment service business owned by a corporation must own at least 10% of the stock of a such corporation or whether an officer or director of such corporation may qualify … This conclusion follows from the respective spheres of corporate influence established by Louisiana laws on corporations.

Ago

Florida Attorney General Reports · Jan 3, 2003

The Florida School for the Deaf and the Blind was established in 1885 and is located within the City of St. Augustine. … The Second District Court of Appeal held that a determination of whether a governmental agency is immune from a zoning ordinance should be made by applying a balancing of interests test, under which the governmental unit

Ago

Florida Attorney General Reports · May 11, 1990

has made the determination that the collection and disposal of solid waste constitutes "a benefit to all Residential Property, equal to, or in excess of, the cost of providing such Residential Collection Service." 5 To qualify … Section 125.01 (1)(q)1., F.S., authorizes a county to establish "municipal service taxing or benefit units for any part or all of the unincorporated area of the county, within which may be provided . . . garbage and trash

Opinion No. Oag 46-79, (1979)

68 Op. Att'y Gen. 126 · Wisconsin Attorney General Reports · Apr 24, 1979

IV , sec. 22 , and cannot authorize the county board to delegate the board's legislative power *Page 128 to the electorate, it is well established that a county board resolution or ordinance which a county can otherwise legally … In this instance the electorate is specifically defined as anyone who qualifies as an elector under the general election laws, sec. 6.02 , Stats., and the only limitation imposed by sec. 92.09 (1), Stats., is that which limits

Untitled Texas Attorney General Opinion

Texas Attorney General Reports · Jul 2, 1957

The law applicable to this determination, as above stated, is more clearly stated in United Cigar-Whalen Stores Corporation v. … The classiflca- tion must be clearly arbitrary and capricious before a court can interfere with a legislative judgment.

Opinion No.

Arkansas Attorney General Reports · Jun 27, 2008

However, notwithstanding the foregoing, it is well established that constitutional provisions, including amendments, take precedence over any law passed by the legislature. Gravett v. … In my opinion, this provision was clearly intended to afford qualifying individuals an enhanced degree of property tax relief over and above the 5% cap on annual increases on assessments available to other homesteaders.

Untitled Texas Attorney General Opinion

Texas Attorney General Reports · Jul 2, 1999

State law establishes various types of facilities to provide differing degrees of care depending upon residents’ particular residential and health-care concerns. … Among other things, the minimum standards must “clearly differentiate a personal care facility from an institution required to be licensed under [Health and Safety Code] Chapter 242,” i.e., a convalescent or nursing home.

Attorney General Opinion No.

Kansas Attorney General Reports · Jan 29, 2007

"Part-time," by contrast, is anything less than full time and generally denotes spending less than the normal or necessary time needed to complete essential tasks. ( 17 ) K.S.A. 2005 Supp. 19-430 clearly makes a distinction … of law full time, for purposes of determining if he could be admitted into Kansas without taking a written exam); Attorney General Opinion No. 84-62 (university police officers employed for 1,000 or more hours per year qualified

Attorney General Opinion No.

Kansas Attorney General Reports · Feb 9, 1998

The statute attempts to place "reasonableness" within the context of the use of the adjacent property and the provisions established in K.S.A. 66-30l through 66-303 . … It is our opinion that the subsection does not present an ambiguity and clearly requires the responsible party to pay one-half the cost.

Opinion No.

Arkansas Attorney General Reports · Dec 18, 2007

Given that the subject of the records is a former school district employee, I believe documents containing the requested information clearly qualify as "public records" under this definition. … State , 340 Ark. 665 , 13 S.W.3d 167 (2000), it is the burden of an individual resisting disclosure to establish that his "privacy interests outweighed that of the public's under the circumstances presented."

Opinion Number

Louisiana Attorney General Reports · Nov 7, 2008

No. 05-0282 we opined that a wastewater development impact fee established by West Baton Rouge Parish was a tax. … ATTEST: Sharon Zito, Council Clerk CERTIFICATE I, Sharon Zito, hereby certify that I am the duly qualified Council Clerk of the West Baton Rouge Parish Council.

Untitled Texas Attorney General Opinion

Texas Attorney General Reports · Jul 2, 1940

752, Vernon's Annotated Penal Code of Texas, expressly provides in part: 1' * * ** Provided, however, this shall not prevent two or more legally qualified … Exhibit 42 clearly contains statements in violation of Section (h) forbidding bargains.

Opinion No.

Arkansas Attorney General Reports · May 9, 2011

whereby the law must qualify as "necessary to serve a compelling state interest and . . . narrowly drawn to achieve that end" (quoting Perry Ed. … Mastroeni, supra , 476 F.Supp.2d at p. 364 ["[p]olling places clearly are non-public fora and voters present are subject to various First Amendment restrictions, including those based on content"]; American Federation of