The Edmond Sun

Local News

December 21, 2012

ASK A LAWYER: Different tax rates cannot be arbitrary

EDMOND — EDITOR’S NOTE: This is a weekly series of columns written by attorneys at Lester, Loving & Davies law firm in Edmond.

Q: Does taxing different people at different rates violate the Equal Protection Clause of the Constitution?

A:
Federal law goes to great ends to create an even playing field for all people in the United States. But the depth and breadth of our rights to equal treatment are difficult to measure and even harder to define. Start by putting the concept of fairness out of mind.

The framers of the Constitution provided for equal protection, not equitable protection. The concept of equity in the law is closely akin to fairness. Equity seeks what is just. Equality, on the other hand, is not about fairness or justice. Equality is about making things the same. Making things the same, and making things fair, are separate and distinct goals. The Equal Protection Clause addresses only the former.

The federal Equal Protection Clause, stated in the Fourteenth Amendment to the U.S. Constitution, prohibits government from denying the equal protection of its laws to any person within its jurisdiction. No person or class of people may be denied the same protection of laws enjoyed by other people or classes of people under the same circumstances. We are guaranteed equal enjoyment of personal rights and the prevention and redress of wrongs, with each of us following the same set of rules.

But you may have noticed that not all people are treated equally — that laws prohibit some people from doing things that other people are fee to do. Blind people are not allowed to drive cars. Seventeen-year-olds cannot vote. Known pedophiles cannot live near schools. Why doesn’t the Equal Protection Clause protect their right to do the things that others are free to do?

The quick answer — a gross oversimplification — is that the law can place people into classes for the purpose of disparate treatment. Usually the rational basis test applies. If there is a conceivable basis for treating people or classes differently under the circumstances, and that basis is reasonable, then the law may treat the people or classes differently without offending the Equal Protection Clause.

Tax laws may treat people differently as long as they use real — not feigned — differences to put people in classes and the distinction between the classes is related to the purpose for which the classification is made. In such circumstances, unequal taxation will not violate the Equal Protection Clause unless the classification is completely arbitrary.

MATT HOPKINS is an attorney for Lester, Loving & Davies P.C. More information is available at lldlaw.com. Send questions to questions@lldlaw.com.

1
Text Only
Local News
  • clinic 1.jpg Edmond church to host free eye clinic

    An Edmond church and Feed the Children are partnering to provide a free eye clinic.
    Individuals will be able to receive a free vision test and free prescription eye glasses from 9 a.m. to 3 p.m. Aug. 9 at the Waterloo Road Baptist Church, 3100 E. Waterloo Road. All ages are welcome and registration is not required.

    July 29, 2014 2 Photos

  • weather 1.jpg July could be coolest in weather record books

    With chances for soaking rains and unseasonably cool temperatures becoming frequent, a weather expert is increasingly convinced Oklahoma will end up with a historic July.
    At mid-afternoon Tuesday, the National Weather Service forecast for Edmond called for the high Wednesday to be near 73 with a 90 percent chance of heavy rain, followed by the high Thursday near 78 with a 30 percent chance of showers.
    Highs are expected to remain in the 80s into Monday.

    July 29, 2014 3 Photos

  • Downtown Master Plan accepted by council

    The 2014 Downtown Master Plan Study was accepted by a 3-0 vote Tuesday evening by the Edmond City Council.
    Fort Worth-based consulting group Freese and Nichols presented their final update to the 1998 Downtown Master Plan. The city hired the group at a cost of $300,000 to make recommendations for future development of Broadway in the central business district.
    “There are clearly some short-term (parking) options that we feel should move forward,” said Cody Richardson, of Freese and Nichols consultants of Fort Worth. “Better signage at existing parking lots.”

    July 29, 2014

  • UCO forensic volunteer wants to aid more agencies

    A four-person group of forensic investigators who volunteer their time to help smaller Oklahoma police departments isn’t enough to meet demand, a member said.
    Kama King, who recently completed her graduate research and will be a member of the faculty at the University of Central Oklahoma’s Forensic Science Institute, said outside of full-time jobs, members of the group volunteer to assist these agencies.
    As her career progresses, King hopes to help establish a permanently funded organization available to any agency in the state to assist in remains recovery as well as related training.

    July 29, 2014

  • Lambrecht Construction to build office

    The commercial site plan of a physician’s office was approved recently by the Edmond Planning Commission by a vote of 4-0.
    Lambrecht Construction plans to build the office at 3917  E. Covell Road in the Fairfax Business Office, north of Covell and west of Sooner Road, said Bob Schiermeyer, city planner.

    July 29, 2014

  • jc_ITS map.jpg More cameras monitoring Edmond motorists

    The Edmond City Council this week approved a services agreement with Electronic Technology, Inc. For the  installation of Intelligent Transportation Systems’ video wall system at a cost of $314,620. The vote was 3-0.
    ITS is a fiber optic, wireless or hybrid communication system of monitoring road events and equipment in the field, data archiving and predicting traffic volume, said Kent Kacir, an engineer with Kimley-Horn and Associates Inc.

    July 29, 2014 1 Photo

  • jc_Earp Marlin 2 - photo credit Noel Winters.jpg Shootout of a sale

    An original article of the Wild West will be made available at auction Thursday. The rifle of legendary lawman Wyatt Earp will be part of the J. Levine Auction & Appraisal’s Summer Quarterly Auction in Scottsdale, Ariz.
    Earp was an Arizona deputy sheriff and deputy town marshal in Tombstone, Ariz. He is legendary for playing a key role in the gunfight at the O.K. Corral. He died in 1929 at age 80.
    Wyatt Earp collector Barry Tapp of Edmond will be selling his 1895 Wyatt Earp Marlin rifle at the auction. The rifle has an estimated value between $50,000 and $75,000. It includes authentication documentation from Tombstone Heritage Museum, according to the auction house

    July 28, 2014 2 Photos

  • 11.6.12 Mother and Cub (2).jpg UCO forensic researcher answers key question

    After working a few human recovery cases on a volunteer basis with a variety of police departments, a question kept bugging Kama King.
    “You spend the whole day,” the UCO W. Roger Webb Forensic Science Institute student said, “sometimes days, searching for someone and only find a skull or a few bones and it just ate at me. Are we not finding this or is it not there to be found?”

    July 28, 2014 1 Photo

  • sales tax holiday.jpg Oklahoma sales tax takes a holiday

    Beginning at 12:01 a.m. on Friday, Aug. 1 and ending at midnight Aug. 3, Oklahomans will be able to participate in a sales tax holiday giving shoppers the opportunity to purchase certain clothing and shoes free of sales tax.
    Yes, retailers may not charge tax, including state and local sales taxes on items that are tax-exempt during the sales tax holiday weekend. The sales of clothing and shoes priced at less than $100 are exempted from sales taxes.

    July 28, 2014 1 Photo

  • Karan & Rwanda.jpg Peace through Business empowering women entrepreneurs

    Peace Through Business is part of the Institute for Economic Empowerment of Women (IEEW) based in Oklahoma City. It is a program that connects small business entrepreneurs in Afghanistan and Rwanda with business owners in Oklahoma. One such entrepreneur found out about the program from a friend, applied, and was accepted to take part in this year’s session.
    Upon earning a master’s degree in Civil Engineering from the Universite de Sciences et Technique de Lille in Belgium, Lyliose Nduhungirehe began her career working for a construction company in Brussels, but she quickly switched paths to Information Technology.

    July 28, 2014 1 Photo

Featured Ads
NDN Video
Weird 'Wakudoki' Dance Launches Promotional Competition Two women barely avoid being hit by train Chris Pratt Adorably Surprises Kids at a 'Guardians of the Galaxy' Screening Chapter Two: Designing for Naomi Watts NOW TRENDING: Peyton Manning dancing at practice "The Bachelorette" Makes Her Decision Thieves pick the wrong gas station to rob Golden Sisters on '50 Shades' trailer: 'Look At That Chest!' Staten Island Man's Emotional Dunk Over NYPD Car - @TheBuzzeronFOX GMA: Dog passes out from excitment to see owner Baseball Hall of Famers Inducted 'Hunger Games: Mockingjay Part 1' Sneak Peek Florida Keys Webcam Captures Turtles Hatching Morgan Freeman Sucks Down Helium on 'Tonight Show' Robin Wright Can Dance! (WATCH) She's Back! See Paris Hilton's New Carl's Jr. Ad Big Weekend For Atlanta Braves In Cooperstown - @TheBuzzeronFox Chapter Two: Becoming a first-time director What's Got Jack Black Freaking Out at Comic-Con? Doctors Remove 232 Teeth From Teen's Mouth
Poll

The runoff race for the 5th District congressional seat is set for Aug. 26. If the voting were today, which candidate would you support?

Al McAffrey
Tom Guild
Undecided
     View Results