Pledger v. Featherlite Precast Corp.

How courts have described this case

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

• holding no illegal-exaction action where taxpayer did not contend that the use tax itself was illegal, but rather contended that the assessment of its individual tax was erroneously based on certain tangible personal property
• holding no illegal-exaction action where taxpayer did not contend that the use tax itself was illegal, but rather contended that the assessment of its individual tax was erroneously based on certain tangible personal property
• recognizing two types of illegal-exaction suits: \public funds\ cases and \illegal tax\ cases, and noting that a \public funds\ case \involves the prevention of a misapplication of public funds or the recovery of funds wrongly paid to a public official.\
• discussing the two types of illegal exactions, the misapplication of public funds and the imposition of illegal taxes
• identifying the two categories of illegal exactions: \public funds\ and \illegal tax\

Source: CourtListener parenthetical corpus (CC0).