Dist. Ct. did not err in dismissing under comity doctrine plaintiffs’ section 1983 action alleging that defendant-County violated Equal Protection Clause by placing disproportionate tax on commercial and industrial property within applicable Township. Dist. Ct. could properly find that comity doctrine applied to instant lawsuit, where said doctrine restrains federal courts from entertaining section 1983 claims that risk disrupting state tax administration. As such, plaintiffs’ remedy lied in existing state taxation scheme that allows aggrieved taxpayers to appeal property tax assessments with county board of review, and then, if dissatisfied with result of said appeal, to appeal assessment to Property Tax Appeal Board or to circuit court. Ct. rejected plaintiffs’ argument that comity doctrine did not apply, where, as here, crux of their claim is that defendant failed to give similar re-assessments to other types of properties.
Federal 7th Circuit Court
Civil Court
Comity Doctrine