Killington, Vermont, is a small ski-resort town, barely a thousand permanent residents, and usually second only to Stowe in the esteem of skiers. They also have been paying about $20 million dollars a year to the state in taxes. They fought that in court, won in a lower court, but lost in the State Supreme Court.
Some people, at that point, would look at taking it to the U.S. Supreme Court. Others would just sigh and give up. Not the people of Killington, though. They went looking for a third option, and found it about 30 miles east.