{"ID":55424,"name":"Limtiaco v. Camacho","href":"https:\/\/api.oyez.org\/cases\/2006\/06-116","view_count":0,"docket_number":"06-116","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"Alicia G. Limtiaco, Attorney General of Guam","second_party":"Felix P. Camacho, Governor of Guam","timeline":[{"event":"Granted","dates":[1159246800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39783"},{"event":"Argued","dates":[1168236000],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39784"},{"event":"Decided","dates":[1174971600],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39785"}],"lower_court":{"ID":5,"name":"United States Court of Appeals for the Ninth Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/5"},"facts_of_the_case":"\u003Cp\u003EGovernor Camacho of Guam sought to borrow over $400 million through the issuance of bonds. Guam Attorney General Moylan argued that the bond issuance violated the Guam Organic Act, a federal law governing the Territory of Guam. The Organic Act sets the limit for government borrowing to 10% of the \u0022aggregate tax valuation of the property on Guam.\u0022 The Governor asked the Supreme Court of Guam for a decision on the disputed text. The Guam legislature had interpreted the phrase \u0022aggregate tax valuation\u0022 to mean the assessed value of property on Guam for purposes of taxation. However, the Guam Supreme Court declined to follow the legislature\u0027s interpretation and ruled that the \u0022aggregate tax valuation\u0022 was equivalent to the full appraised value of property on Guam. Under that interpretation, the debt-limit would be about $1.1 billion.\u003C\/p\u003E\n\u003Cp\u003EThe Attorney General appealed to the U.S. Court of Appeals for the Ninth Circuit. While the case was pending, Congress passed a law allowing parties to appeal directly from the Guam Supreme Court to the U.S. Supreme Court. When the Ninth Circuit declined to hear the case, Moylan appealed to the Supreme Court. Normally parties must seek Supreme Court review within 90 days of a lower court\u0027s decision, but the case had been pending before the Ninth Circuit for two years. The Supreme Court directed the parties to argue the question of whether the time the case was pending before the Ninth Circuit counted toward the time limit.\u003C\/p\u003E\n","question":"\u003Cp\u003E1) Did the Supreme Court of Guam err in interpreting the phrase \u0022aggregate tax valuation\u0022 in the Guam Organic Act to mean the full value of property on Guam rather than the assessed value for the purposes of taxation?\u003C\/p\u003E\n\u003Cp\u003E2) Does the time the case was pending before the U.S. Court of Appeals count toward the time limit for seeking Supreme Court review?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes and no. The Court agreed unanimously that the time the case was pending in the Ninth Circuit did not count toward the 90-day time limit for Supreme Court appeals, though this ruling was limited to the \u0022unique procedural circumstances\u0022 presented by the case. On question of the interpretation of \u0022tax valuation\u0022 in the Organic Act of Guam, the Court split 5-4. The majority opinion by Justice Clarence Thomas held that, contrary to the Guam Supreme Court\u0027s interpretation, the phrase must mean the assessed value for tax purposes of property on Guam. \u0022The word \u0027tax\u0027 modifies \u0027valuation,\u0027 not \u0027property,\u0027\u0022 the Court reasoned, so \u0022tax valuation\u0022 \u0022refers to the type of valuation to be conducted, not the object that is valued.\u0022 The dissenting Justices argued that deciding the case on the basis of textual analysis and comparison to state debt limitations would amount to a \u0022coin toss.\u0022 In the dissenters\u0027 view, Congress\u0027s purpose was to set a \u0022hard cap\u0022 on debt, which would indicate that the debt limitation should be based on the full market (appraised) value of property on Guam rather than dependent on the changeable assessment rate.\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":17414,"name":"Beth S. 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