Genon Mid-Atlantic, LLC v. Montgomery County, Md.

How courts have described this case

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

• holding that an exaction that targets a single taxpayer is a punitive fee rather than a tax
• holding that an exaction that targets a single taxpayer is a punitive fee rather than a tax
• finding that the carbon emission charge at issue was a fee because “the burden [of the charge] falls on GenOn alone”
• holding a levy on carbon dioxide emitters not a tax under the TIA where “50% [of revenues were] earmarked for funding greenhouse gas reduction programs”
• remanding case and not resolving merits after finding TIA was no bar to district court’s jurisdiction
• placing little weight on first factor, and characterizing three factor framework as an \aid\ in resolving governing question of whether assessment is for revenue raising purposes or regulatory purposes

Source: CourtListener parenthetical corpus (CC0).