Court Opinion

ID: 9701328
Source: CourtListenerOpinion
Date Created: 2023-08-25 22:15:48.345608+00
Date Added: 2024-06-11T18:21:22.470754
License: Public Domain

Kenneth R. Reeves, Special Justice, concurring. I concur with the majority view that the Circuit Court erred in granting the injunction, but do so on the basis that there is an adequate remedy at law. The Appellee sued in Circuit Court for damages and, if she can prove her case, she can obtain relief with a money judgment. As to the injunction to prohibit the collection of taxes based on the flawed assessment, the horse is already out of the barn. The entry of an injunction at this point affords no relief to the taxpayer. The issue of whether or not a Circuit Court has the authority to issue an injunction, though addressed by this Court on several occasions, remains unclear. As the majority opinion points out, there is certainly more recent authority that Circuit Courts can issue injunctions, however, the Monette decision still hangs out there — inexplicably unaddressed. Considering the fact that there is an adequate remedy at law, this Court does not have to reach the significant question of whether or not a Circuit Court can ever issue an injunction, and should not.