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Armour v. Indianapolis

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Case Term OT 2011
Category Constitutional Law
Question Presented Does a local taxing authority violate the Equal Protection Clause when it refuses to refund payments made by those who have paid their assessments in full, while forgiving the obligations of identically situated taxpayers who chose to pay over a multi-year installment plan?
Lower Court's Decision The taxing authority does not violate the Equal Protection Clause
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