James A. Stogdill, Christopher Determan, Mathew D. Johnson, Alesha Smith and Kirk E. Yentes v. City of Windsor…

Summary

The court affirmed dismissal of Determan’s claims, holding that the one-year limitation period applies only to judicial actions and that automated traffic enforcement penalties are not unauthorized property taxes. It reversed dismissal of Smith’s non-due-process claims as untimely because her injury from the income-tax refund offset occurred within two years of filing, while affirming dismissal of her procedural due process claim because she received notice and an opportunity to contest liability. The court also affirmed summary judgment for the collection agent and remanded for further proceedings on Smith’s remaining claims.