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กรณีศึกษาการที่องค์การบริหารส่วนตำบล บ. ฟ้ององค์การบริหารส่วนตำบล  ส.กรณีข้อพิพาทการเก็บภาษีโรงเรือนและที่ดินและภาษีป้ายไม่เป็นไปตามประกาศกระทรวงมหาดไทยการกำหนดเขตตำบลเขตการปกครอง จึงขอให้องค์การบริหารส่วนตำบล ส.ชดใช้ค่าเสียหาย กล่าวคือ องค์การบริหารส่วนตำบล บ.ยังมิได้ดำเนินการเสนอข้อพิพาทดังกล่าวไปยังสำนักงานอัยการสูงสุดเพื่อพิจารณาวินิจฉัยชี้ขาดตามขั้นตอนหรือวิธีการสำหรับการแก้ไขความเดือดร้อนหรือเสียหายตามที่กฎหมายกำหนดก่อนฟ้องคดี ดังนั้น จึงไม่รับคำฟ้องไว้พิจารณา "คำสั่งศาลปกครองสูงสุดที่ คำร้องที่ คร. 286/2562 คำสั่งที่ คร. 90/2563  (ค้นโดยนิติกรพร)

คำร้องที่ คร. 286/2562 คำสั่งที่ คร. 90/2563
https://www.admincourt.go.th/admincourt/Casefile/admcase/document/signed/pdf/2562/09013-620286-2f-630619-0000659503.pdf

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