Dist. Ct. did not err in dismissing plaintiffs’ section 1983 action against defendants-certain township officials, where plaintiffs alleged that defendants violated their First Amendment, due process and equal protection rights, when defendants raised their property assessment by $180,000 in retaliation for speaking out against township employees trespassing on private property. Under Fair Assessment, 454 U.S. 100, principles of comity precluded plaintiffs from bringing instant action in federal court, where, as here, instant action challenged validity or imposition of state and/or local taxes under circumstances where plaintiffs already had adequate and complete state-court remedy. Fact that instant action focused more on alleged 1st Amendment violation as opposed to imposition of tax was immaterial.
Federal 7th Circuit Court
Civil Court
Section 1983 Action