Property tax consultants were doing work related to the production of the business’s commodities, rather than assisting in the running of the business or administering its business affairs. Therefore, they were not exempt from the overtime requirements of the Fair Labor Standards Act (FLSA), according to the 5th U.S. Circuit Court of Appeals.
Seasonal property-tax consultants filed a collective action against their employer, Patrick O’Connor & Associates LP, seeking unpaid overtime wages under the FLSA. The consultants worked for O’Connor’s property tax department, using premade client files and a proprietary algorithm to generate a range of potential tax values.