Document: 127 S. Ct. 1413 (2007) Alicia G. LIMTIACO, Attorney General of Guam, Petitioner, v. Felix P. CAMACHO, Governor Guam. No. 06-116. Supreme Court United States. Argued January 8, 2007. Decided March 27, *1416 Seth Waxman, Washington, DC, for Petitioner. Beth Brinkmann, Respondent. Randolph D. Moss, Jonathan Cedarbaum, Kelly Thompson Cochran, Wilmer Cutler Pickering Hale and Dorr LLP, D.C., Arthur B. Clark, Rodney J. Jacob, Daniel M. Benjamin, Calvo & Tamuning, Kathleen V. Fisher, Arne Wagner, Matthew Borden, San Francisco, CA, Galanter, Brian R. Matsui, Morrison Foerster Hufstedler, Shirley Los Angeles, Justice THOMAS delivered the opinion Court. The Legislature Guam authorized Guam's to issue bonds fund Territory's continuing obligations. Concluding that would violate debt-limitation provision Organic Act § 11, 64 Stat. 387, as amended, 48 U.S.C. 1423a, attorney general[1] refused sign contracts necessary bonds. In response, sought a declaration from issuance not Act's debt limitation. held 1423a limits allowed indebtedness 10 percent appraised valuation, assessed taxable property in We granted certiorari decide whether limitation must be calculated according or valuation hold it based on valuation. I 2003, lacked sufficient revenues pay its To supplement revenues, worth approximately $400 million. See *1417 Pub.L. 27-019. signed new legislation prepared However, under law, general review approve all government prior their execution. Code Ann., Tit. 5, 22601 (1996). concluded raise above level by Act. (prohibiting "in excess per centum aggregate tax Guam"). He therefore bond contracts. cause exceed That determination turned, part, meaning phrase "aggregate valuation" But Because assesses at 35 value, 24102(f), general's interpretation resulted much lower limit. agreed with sets filed petition States Appeals Ninth Circuit. 1424-2 (granting Circuit jurisdiction over appeals Guam). October 2003. While appeal was pending, Congress amended removed language vested 2, 118 2208, U.S.C.A. (West Supp.2006). Santos 436 F.3d 1051 (Jan. 3, 2006), addressed effect amendment jurisdiction. court had stripped only prospectively, but also pending appeals. Id., 1054. Citing Santos, dismissed this case 6, 2006. App. Pet. Cert. 39a. then By statute, petitions "within 90 days after entry . judgment" court. 28 2101(c). his more than judgment which he appealsthat Courtwas entered. Accordingly, when we case, 548 U.S. ___, 36, 165 L. Ed. 2d 1014 (2006), directed parties address both question presented petitioner filing pendency writ before suspended finality Court's purposes 90-day period set out II Only "a genuinely final will trigger 2101(c)'s Hibbs Winn, 542 88, 98, 124 2276, 159 172 (2004). most cases, begins run immediately upon court's judgment. some though, actions party suspend thereby reset "clock." Ibid. For instance, timely *1418 rehearing appropriate decision rehear an may "rais[ing] modify alter parties' rights." (citing Missouri Jenkins, 495 33, 46, 110 1651, 109 31 (1990)). So long remains open, "`there is no "judgment" reviewed,'" Hibbs, supra, 2276 (quoting 1651), does run. same reasoning applies here. appropriately exercised discretionary appeal. 1424-2. granting certiorari, raised possibility might "modify "alter 2276. Thus, Appeals' grant prevented clock running while Appeals. And until issued order dismissing remained suspended. argues made earliereither enacted statute depriving decided applied cases. Circuit's did dismiss Likewise, determined appeals, finally determine rights case. jurisdiction-stripping have signaled ultimate dismissal appeal, neither created still-pending order. continued "raise whether" any further action affect relationship parties. become final, review, emphasize our holding limited unique procedural circumstances Specifically, extend improperly filings used delaying tactics. Morse States, 270 151, 46 241, 70 518 (1926) (holding second application leave file motion trial judgment). III Having jurisdiction, turn merits. As always, begin text statute. Nebraska Dept. Revenue Loewenstein, 513 123, 128, 115 557, 130 470 (1994). states "no public shall Guam." 1423a. present dispute centers term "tax valuation." unmodified form, word "valuation" means "[t]he estimated thing." Black's Law Dictionary 1721 (4th ed.1951) (hereinafter Black's). competing interpretations demonstrate, there are different *1419 sorts valuations. An market value property. id., 129, 557 (defining "appraise" "to fix state true thing"). contrast, "assessed "[v]alue each unit prescribed amount paid taxes." 149, 557. These two kinds related practice because property's generally equals percentage See, e.g., 24102(f) "value" "thirty-five cent (35%) value"). could, typically not, equal Though has established definition, naturally rate applied.[2] Were otherwise, modifier "tax" almost inconsistent ordinary usage. "Tax valuation"a consistently defined taxation. 149; see 116 (6th ed.1990) taxing authorities basis applied"). One normally refer Appraised simply value. relate Usually becomes relevant taxation specified apply rate. It strain conclude step reached contrary conclusion interpreting limit qualify inclusion calculation. impermissibly rearranges statutory language. modifies "valuation," "property." refers type conducted, object valued. contrasted 1423a's explicit references Virgin Islands. 1403 ("aggregate valuation"). reasoned that, using differed Islands' provision, expressed intent base something other disagree. Certainly, could if meant actual, market, one those terms well. N.W. Halsey Co. Belle Plaine, 128 Iowa 467, 104 494 (1905) (interpreting "actual Or left unmodified: State courts provisions understood standing alone, mean cash Board Education, Rich Cty. School Dist. Passey, 122 Utah 102, 104-106, 246 P.2d 1078, 1079 (1952). At least *1420 context, Congress' rejection "assessed" tells us "actual" "appraised." Our comports States' tying limitations municipalities 15 E. McQuillin, Municipal Corporations 41:7, p. 422 (3d ed. rev.2005) ("Most constitutional make municipality ascertaining incurred. ."). depart majority approach use clear do so. 424-425. ("The standard taxation, rather actual where different; constitution uses `actual value,' such governs value" Co., supra; footnote omitted)). Indeed, discussed earlier, strained reading suggest departure approach. suggests result arbitrarily assessment 100 reasons, think overstated concern. First, without incident. Second, strong political check exists; property-owning voters fail notice Finally, mistakenly owe deference accord territorial matters purely local Pernell Southall Realty, 416 363, 366, 94 1723, 40 198 (1974) (reviewing District Columbia D.C.Code provision). This fit mold, however. protects Guamanians potential consequences insolvency. matter Of course, decisions courts, instructive entitled respect they indicate how issues, including Act, On hand, federal bound construe terms. IV foregoing reverse remand proceedings opinion. so ordered. SOUTER, whom STEVENS, GINSBURG, ALITO join, concurring part dissenting part. agree timely, join Part disagree, however, unambiguously If go beyond sources relied Court, coin toss my way look congressional purpose, points term, leaving me respectful dissent. words can plausibly read either ways *1421 suggest: synonymous (the them), applied, §§ 24103 (1996), appraisal purposes. concedes canonical ante, 1419,[1] says "`[t]he thing,'" 1418 ed.1951); alteration original). taking "estimated worth" practical sense, believes construction objection, though. Even say job do, specifying purposes, thus ruling solely purpose calculating limitation, temptation indulge creative accounting money tight.[2] said, seeing legitimacy just leaves textually plausible constructions. tie-breaker comparing Territories. Territory mentioned parties, imposed property.[3] Thus stress significance argue Territories should too. Nor tie broken arguing pegging treated conservatively turning full value; *1422 suggestion balanced (without answer proposed us), why wished restrictive (or nominally restrictive) regime certain Territories.[4] Comparing practices help, either. "States approach" linking "use so," 1420, preceding paragraph recognizes "have `valuation,' property," ibid. seems stretch laws offer rule presumed background; better cases products specific wording particular history Phelps Minneapolis, 174 Minn. 509, 511-514, 219 872, 873-874 (1928) (relying provisions, taxation); 470-474, 494, 495-497 (same). goes saying side cited involving background Guam's. sum, mind emerge settled phrase. Fortunately, point likely reading. itself makes what provide guarantee against crushing shoulders future generations, insolvency inevitable call bailout Congress. Nat. Bank Ore. Independent Ins. Agents America, Inc., 508 439, 455, 113 2173, 402 (1993) ("`[L]ook [law's] policy'" Heirs Boisdore, 8 How. 113, 122, 12 1009 (1849))). claims her these objectives ties legislature's ability incur willingness tax. hardly Under (now Court's), double increasing taxes single penny, doubling cutting half.[5] Although arguable ceiling vague degree enhance legislative accountability requiring piles up, know independent designed operate discouragement, hard cap. would, all, been strange cap constrain Legislature, limiting figure subject easy manipulation legislature. manipulated, too, done officials acting bad faith obvious judicial challenge. *1423 approach, gives legislature green light subvert own stated conscience.[6] understanding intended capacity economic index collect bills,[7] consideration fixed real world, provides genuine employed required above, n. presume Congress's caps them. reason attribute instance. affirm. NOTES [1] time suit filed, Douglas Moylan served general. Limtiaco since elected position, she continues Moylan's place. [2] passed law attempting define 24102(l), available http://www.guamcourts.org/justicedocs/index.html (as visited Mar. 16, 2007). appears correctly determined, cannot redefine Territories, ch. 34, 41 1096 (Puerto Rico); 203, 42 599 (Philippines), irrelevant values were equal. infra page nn. 3-4. finds taxation," 1419, connection ultimately direct enough. computation requires multiplying percentages (first get 0.25 rate, 24103) multiplied percentage. matter, value: 0.0875 (35 times percent) give you every time. [3] 1401a ("[A]ll Islands computed property"); Haw.Rev.Stat., 1212 (1905), Lodging Respondent (Doc. 2b) personal within annual cent. same"); Provide People Porto Rico, Other Purposes, I, (1901), reprinted Acts Resolves First Legislative Assembly Rico 47 2a) ("All valued value"); A Compilation Philippine Commission, 10, 56, 336(a) (1908), 4) ("[T]he board proceed assess separate parcel estate improvements thereon, any, money"). [4] various likewise inferring intentions When 1950, (Virgin Islands); (Hawaii); (Philippines). [5] specter mischief extends attempt percent. contends constraints foreclose maneuver. 1420. After today's decision, suppose find out. [6] position strengthened appeared itself, lack power change it. affairs analogous appearing constitution. Colo. Const., Art. X, 3(1)(b); La. VII, 18(B). up Legislature. [7] bills; income source revenue, 1421i(a)-(b) (authorizing tax).

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