Opinion ID: 4658989
Heading Depth: 1
Heading Rank: 2

Heading: Summary of Appellate Controversy

Text: ¶7 The parties' appellate briefs in this Court rely on different current statutes and different court opinions spanning approximately sixty-five years. A party's reliance on a particular opinion requires an examination of the context of the opinion in relation to both (1) the historical development of the jurisprudence of a taxpayer's claim in equity for interest in a tax refund proceeding, and (2) the subsequent creation of statutory language relating to investment of protested taxes in funds bearing interest while a taxpayer's refund proceeding is adjudicated, and the payment of that interest to a successful protesting taxpayer. ¶8 Although the parties do not explain an historical context for authorities they cite, historical context may be a component for judicial application of legislative intent. 6 We are aware of issues which may arise when using historical events to explain a legal text. 7 While we do not improperly conflate historical context or development of different areas of jurisprudence with a specific legislative intent for a particular legislative enactment, there is no doubt that historical events may have explanatory authority when used as part of a textual analysis of a specific legislative enactment. 8