DELAWARE COUNTY v. FEDERAL HOUSING FINANCE AGENCY

Nos. 13-2163, 13-2501, 13-3175.

747 F.3d 215 (2014)

DELAWARE COUNTY, PENNSYLVANIA; Chester County, Pennsylvania, Appellants No. 13-2163 v. FEDERAL HOUSING FINANCE AGENCY as Conservator for Federal National Mortgage Association and Federal Home Loan Mortgage Corporation; Federal Mortgage Association, a/k/a Fannie Mae; Federal Home Loan Mortgage Corporation, a/k/a Freddie Mac United States of America, Intervenor in USCA Cape May County, New Jersey, a Municipal Corporation; Rita Marie Fulginiti, County Clerk and Registrar of Deeds and Mortgages in and for Cape May County, New Jersey on behalf of themselves and all others similarly situated, Appellants No. 13-2501 v. Federal National Mortgage Association; Federal Home Loan Mortgage Corporation; Federal Housing Finance Agency United States of America, Intervenor in USCA Evie Rafalko McNulty Recorder of Deeds of Lackawanna County, Pennsylvania, Appellant in No. 13-3175 v. Federal Housing Finance Agency, as conservator for Federal National Mortgage Association and Federal Home Loan Mortgage Corporation; Federal National Mortgage Association, a federally chartered corporation; Federal Home Loan Mortgage Corporation, a federal chartered corporation United States of America, Intervenor in USCA.

United States Court of Appeals, Third Circuit.

Filed: March 18, 2014.


Attorney(s) appearing for the Case

Jeremy J. Brandon, Esq. , argued, Susmvban Godfrey, Dallas, TX, Attorney for Appellants, Delaware County, Chester County of Pennsylvania, Cape May County, Rita Marie Fulginiti and Lackawanna County Recorder of Deeds.

Nicholas E. Chimicles, Esq. , Alison G. Gushue, Esq. , Benjamin F. Johns, Esq. , Joseph G. Sauder, Esq. , Chimicles & Tikellis, Haverford, PA, Attorneys for Appellants, Delaware County and Chester County of Pennsylvania.

Lewis B. April, Esq. , Jeffrey Ryan Lindsay, Esq. , Cooper, Levenson, April, Niedelman & Wagenheim, Atlantic City, NJ, Bryan L. Clobes, Esq. , Cafferty Faucher, Philadelphia, PA, Attorneys for Appellants, Cape May County and Rita Marie Fulginiti.

Jennifer E. Agnew, Esq. , Ira N. Richards, Esq. , Trujillo, Rodriguez & Richards, Howard J. Sedran, Esq. , Levin, Fishbein, Sedran & Berman, Philadelphia, PA, Warren T. Burns, Esq. , Katherine L.I. Hacker, Esq. , Terrell W. Oxford, Esq. , Susman Godfrey, Dallas, TX, Carol H. Lahman, Esq. , Larry D. Lahman, Esq. , Todd J. O'Malley, Esq. , O'Malley & Langan, Scranton, PA, Elaine A. Ryan, Esq. , Patricia N. Syverson, Esq. , Bonnett, Fairbourn, Friedman & Balint, Phoenix, AZ, Joseph Siprut, Esq. , Stewart M. Weltman, Esq. , Chicago, IL, Attorneys for Lackawanna County Recorder of Deeds.

Scott J. Etish, Esq. , Gibbons, Philadelphia, PA, Michael A. Johnson, Esq. , argued, Dirk Phillips, Esq. , Arnold & Porter, Washington, DC, Attorneys for Appellees, Federal Housing Finance Agency, Federal National Mortgage Association, RP, aka Fannie Mae and Federal Home Loan Mortgage Corp, aka Freddie Mac.

Howard N. Cayne, Esq. , Michael A. Johnson, Esq. , Dirk Phillips, Esq. , Asim Varma, Esq. , Arnold & Porter, Washington, DC, Jared P. Duvoisin, Esq. , Tompkins, McGuire, Wachenfeld & Barry, Newark, NJ, Attorneys for Appellee, Federal Housing Finance Agency.

Michael D. Leffel, Esq. , Foley & Lardner, Madison, WI, Attorney for Appellee, Federal National Mortgage Association, RP, aka Fannie Mae.

Michael J. Ciatti, Esq. , King & Spalding, Washington, DC, Nicholas Deenis, Esq. , Joseph T. Kelleher, Esq. , Stradley, Ronon, Stevens & Young, Malvern, PA, Jill L. Nicholson, Esq. , Foley & Lardner, Chicago, IL, Ann Marie Uetz, Esq. , Foley & Lardner, Detroit, MI, William T. Mandia, Esq. , Stradley, Ronon, Stevens & Young, Philadelphia, PA, Attorneys for Appellee, Federal National Mortgage Association, RP, aka Fannie Mae and Federal Home Loan Mortgage Corp, aka Freddie Mac.

Patrick J. Urda, Esq. , Argued, United States Department of Justice, Washington, DC, Attorneys for Intervenor-appellee.

Before: FUENTES and FISHER, Circuit Judges, and STARK, District Judge.


OPINION OF THE COURT

FISHER, Circuit Judge.

In this consolidated appeal, we are asked to interpret the scope of a statutory tax exemption and to determine if, in enacting that exemption, Congress acted unconstitutionally. For the reasons to be discussed, we will affirm.

I.

A.

Consolidated for our review in this appeal are three District Court actions, brought in the Eastern and Middle...

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