Walker v. Garrison

How courts have described this case

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

• confirming that prohibition is the appropriate remedy to prevent a continued exercise of jurisdiction where an untimely assessment contest action had been brought
• 60-day time period commences upon tax roll certification or when VAB renders its decision, recertification date is irrelevant
• estoppel cannot defeat a challenge to lack of subject matter jurisdiction; “[njeither conduct nor consent of the parties may confer on a court subject matter jurisdiction which it does not otherwise have”

Source: CourtListener parenthetical corpus (CC0).