Allegheny County v. Monzo

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• declaring county hotel room tax ordinance in violation of uniformity clause of state constitution and equal protection clause of federal constitution
• referring to the challenged assessment as a “taking without due process” as well as a “violation of equal protection and state uniformity standards,” albeit without providing developed reasoning distinguishing these types of violations
• “[W]here a method or formula of computing a tax will, in its operation or effect, produce ... unreasonably discriminatory results, the constitutional provision relating to uniformity is violated.”
• trial judge sitting as fact-finder will not be reversed unless he abuses his discretion
• trial judge sitting as fact-finder will not be reversed unless he abuses his discretion

Source: CourtListener parenthetical corpus (CC0).