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Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies Inc.

Petition for certiorari denied on October 19, 2020
Docket No. Op. Below Argument Opinion Vote Author Term
19-1298 Okla. N/A N/A N/A N/A OT 2020

Issue: Whether a generally applicable state ad valorem tax, as assessed against personal property owned by a non-Indian, out-of-state corporate entity and leased to a tribe for use in its casino operations, is preempted by the Indian Gaming Regulatory Act and the Supreme Court’s “particularized inquiry” balancing test from White Mountain Apache Tribe v. Bracker, when the tax does not infringe on any federal regulatory purpose contained in the IGRA, the tax does not interfere with any tribal sovereignty interests and the tax supports relevant and important government interests, such as law enforcement, schools and health services.

SCOTUSblog Coverage

DateProceedings and Orders (key to color coding)
Mar 03 2020Application (19A983) to extend the time to file a petition for a writ of certiorari from March 16, 2020 to May 15, 2020, submitted to Justice Sotomayor.
Mar 06 2020Application (19A983) granted by Justice Sotomayor extending the time to file until May 15, 2020.
May 14 2020Petition for a writ of certiorari filed. (Response due June 18, 2020)
Jun 01 2020Motion to extend the time to file a response from June 18, 2020 to July 20, 2020, submitted to The Clerk.
Jun 02 2020Motion to extend the time to file a response is granted and the time is extended to and including July 20, 2020.
Jun 18 2020Brief amicus curiae of Tulsa County Assessor John A. Wright filed.
Jul 20 2020Brief of respondent Video Gaming Technologies, Inc. in opposition filed.
Aug 05 2020DISTRIBUTED for Conference of 9/29/2020.
Aug 21 2020Reply of petitioners Rogers County Board of Tax Roll Corrections, et al. filed. (Distributed)
Oct 05 2020DISTRIBUTED for Conference of 10/9/2020.
Oct 13 2020DISTRIBUTED for Conference of 10/16/2020.
Oct 19 2020Petition DENIED. Justice Thomas, dissenting from the denial of certiorari. (Detached Opinion)
 
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