Dist. Ct. erred in dismissing for lack of jurisdiction, plaintiffs-taxpayers’ action, alleging that defendant-county tax assessor violated their rights under Equal Protection Clause by assessing their properties at rates mandated by local ordinance while assessing other similarly-situated properties at lower rates. Dist. Ct. found that Tax Injunction Act barred instant claims because plaintiffs had adequate forum in state court to raise all of their constitutional claims. Defendant conceded, though, that Illinois’s tax-objection procedures did not allow taxpayers to raise constitutional claims in state court. As such, plaintiffs could proceed in federal court on instant claims. Ct. further rejected argument that principle of comity precluded Dist. Ct. from exercising jurisdiction over instant claims.
Federal 7th Circuit Court
Civil Court
Tax Injunction Act