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- Limtiaco v. Camacho (2007), 549 U.S. 483, is a case of the United States Supreme Court which handled a complex taxation dispute between two Guamanian politicians—Douglas B. Moylan, Guam's first elected Attorney General, and Felix P. Camacho, then-Governor of Guam—involving the proper interpretation of the Guam Organic Act. Guam, an unincorporated territory of the United States, is governed by this Organic Act, a United States federal law passed in 1950; much case law in the territory is based on its interpretation. The case focused on a seemingly narrow issue: whether for the purposes of the debt ceiling established in § 11 of the Guam Organic Act—ten percent of the value of real property in Guam—the real (market) value or tax (assessed) value was to be used to calculate the ceiling. Moylan argued that one must use the tax value (a considerably smaller number, as public buildings had a tax valuation of US$0), while Camacho argued the appraisal value must be used instead. In a 5–4 ruling, the Supreme Court reversed the decision of the Guam Supreme Court, finding for the Office of the Attorney General of Guam. While the case was originally brought by Moylan to promote fiscal conservatism, ironically, when it reached the Supreme Court of the United States, the minority remarked in its dissent that actually the Government of Guam could, sua sponte, sidestep the debt ceiling by doubling the assessed value of property while halving the tax rate of that same property in one Public Law, entirely contrary to Moylan's stated goals of enforcing federal sovereignty in the unincorporated territory. While the Court found this outcome unlikely, it was put into practice by Guam's government soon after the case was decided; by 2009, Guam had done so twice. (en)
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- 20249 (xsd:nonNegativeInteger)
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- Limtiaco v. Camacho, (en)
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- 0001-03-27 (xsd:gMonthDay)
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- Alicia G. Limtiaco, Attorney General of Guam, v. Felix P. Camacho, Governor of Guam (en)
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- The Supreme Court of Guam erred as to the interpretation of its own Organic Act, a federal statute which must be "construed according to its terms". Tax assessment value must be used to calculate Guam's debt ceiling, not market value. (en)
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- Douglas B. Moylan .jpg (en)
- Felix Camacho .jpg (en)
- Guam P.L. 27-19.pdf (en)
- Organic Act of Guam , as enacted.pdf (en)
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- Stevens, Ginsburg, Alito (en)
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- Roberts, Scalia, Kennedy, Breyer (en)
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- Writ of certiorari to the Supreme Court of Guam (en)
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- Limtiaco v. Camacho (2007), 549 U.S. 483, is a case of the United States Supreme Court which handled a complex taxation dispute between two Guamanian politicians—Douglas B. Moylan, Guam's first elected Attorney General, and Felix P. Camacho, then-Governor of Guam—involving the proper interpretation of the Guam Organic Act. Guam, an unincorporated territory of the United States, is governed by this Organic Act, a United States federal law passed in 1950; much case law in the territory is based on its interpretation. (en)
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- Limtiaco v. Camacho (en)
- リムティアコ対カマチョ事件 (ja)
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- Alicia G. Limtiaco, Attorney General of Guam, v. Felix P. Camacho, Governor of Guam (en)
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