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Municipalities Extraterritoriality Rules

Bricker Graydon LLP

Supreme Court of Ohio Rules Extraterritorial Municipal Income Taxation Constitutional During Covid-19 Emergency

Bricker Graydon LLP on

On February 14, 2024, the Supreme Court of Ohio issued a 5-2 decision holding it was constitutional for a municipality to continue levying income taxes on employees performing work beyond municipal boundaries during the...more

Jackson Walker

Texas Supreme Court Affirms Property Owners' Rights Within the Extraterritorial Jurisdiction

Jackson Walker on

On May 27, 2016, in Town of Lakewood Village v. Bizios, the Texas Supreme Court held that general law municipalities do not have the authority to enforce building codes within their extraterritorial jurisdictions (ETJs). This...more

Womble Bond Dickinson

Three-Judge Panel Invalidates State's Efforts to Spay/Neuter Town's Planning and Development Regulation Powers

Womble Bond Dickinson on

Today, a three judge panel of the North Carolina state court declared unconstitutional a State law that blocks a municipality -- one municipality -- from exercising its power to create an extraterritorial planning...more

McNees Wallace & Nurick LLC

Township Business Privilege Tax Rejected

The Commonwealth Court has ruled that Whitehall Township in Lehigh County could not tax sales occurring outside the territorial limits of the township. In a February 11, 2013 decision, the Commonwealth Court of...more

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