Document: 454 U.S. 100 102 S.Ct. 177 70 L.Ed.2d 271 FAIR ASSESSMENT IN REAL ESTATE ASSOCIATION, INC., et al., Petitionersv.Gene McNARY, al. No. 80-427. Argued Oct. 5, 1981. Decided Dec. 1, Syllabus Held : The principle of comity bars taxpayers' damages actions brought in federal courts under 42 U.S.C. § 1983 to redress the allegedly unconstitutional administration a state tax system. Because from granting relief such cases, it is not necessary decide whether Tax Injunction Act, standing alone, would bar actions. Pp. 107-117. (a) Prior enactment 1937 Act which prohibits district enjoining, suspending, or restraining assessment, levy, collection any where plain, speedy, and efficient remedy may be had courts—this Court's decisions cases seeking federal-court equitable against taxation (handed down both before after 1871 1983's predecessor) recognized that doctrine restraint when remedies at law are adequate was particularly applicable suits challenging constitutionality laws because delicate balance between authority governments, concomitant respect should accorded court. 107-109. (b) legislative history does suggest Congress intended deference matters limited enumerated Act. Thus, predated restricted by its passage. 109-110. (c) post-Act vitality demonstrated this 1943 decision Great Lakes Dredge & Dock Co. v. Huffman, 319 293, 63 1070, 87 L.Ed. 1407, render declaratory judgments as laws. Although raised possible suit (as has been case), found unnecessary determine could construed prohibit relief. based instead on principles federalism necessity for taxing schemes, thus demonstrating only principle, but also applicability other than injunctive P.p.110-111. (d) Damages no less disruptive systems enjoin taxes. Recovery first require determination unconstitutionality scheme fully intrusive barred principles. Moreover, intrusiveness exacerbated Monroe Pape, 365 167, 81 473, 5 492, authorizing immediate resort court 1983—without exhausting remedies—whenever infringe constitutional rights. In addition judgment, very maintenance itself intrude enforcement scheme. 113-115. 622 F.2d 415, affirmed. David J. Newburger, St. Louis, Mo., petitioners. Thomas W. Wehrle, Clayton, respondents. Justice REHNQUIST delivered opinion Court. 1 action we required reconcile two somewhat intermittent conflicting lines United States District Court Eastern Missouri held were 28 1341 (Tax Act) comity, Appeals Eighth Circuit affirmed an equally divided sitting en banc.1 We granted certiorari resolve conflict among Courts Appeals,2 450 1039, 101 1755, 68 236 now affirm. Before setting forth facts, think description past times divergent shed light upon proper disposition case. 2 * This Court, even 1983, important sensitive nature need deciding affect systems. As Field wrote shortly 1983: 3 "It several chiefly rely obtain means carry their respective utmost importance all them modes adopted enforce taxes levied interfered with little possible. Any delay proceedings officers, whom duty devolved collecting taxes, derange operations government, thereby cause serious detriment public." Dows Chicago, 11 Wall. 108, 110, 20 65 (1871). 4 After conclusively decided officers enforcing law, Ex parte Young, 209 123, 441, 52 714 (1908), autonomy fiscal stability survive best subject scrutiny courts. provided: "The shall enjoin, suspend restrain levy State speedy State." (hereinafter Act). 6 legislation, preceded it, reflect fundamental governments essential "Our Federalism," area taxation. See, e. g., Matthews Rodgers, 284 521, 217, 76 447 (1932); Singer Sewing Machine Benedict, 229 481, 33 942, 57 1288 (1913); Boise Artesian Water City, 213 276, 29 426, 53 796 (1909). Even relied holding courts, exercising discretion attends requests relief, 1407 (1943). 7 Contrasted statute line our holdings 1983. 1871, vital vulnerable systems, enacted familiar language: 8 "Every person who, color statute, ordinance, regulation, custom, usage, Territory, subjects, causes subjected, citizen within jurisdiction thereof deprivation rights, privileges, immunities secured Constitution laws, liable party injured equity, proceeding redress." 9 Obviously cut broad swath. By terms gave prisoners, taxpayers, anyone else who able prove his rights denied State. addition, made mention requirement exhausted 1343.3 combined effect newly created absence express exhaustion immediately realized. It until 492 (1961), authorize whenever infringed rights: 10 "Although legislation conditions existed South time, cast general language Illinois whose names mentioned over again debates. answer if enforced give supplementary remedy, latter sought refused one invoked." U.S., 183, S.Ct., 482. immediacy reemphasized McNeese Board Education, 373 668, 83 1433, (1963), stated: immaterial [the official's] conduct legal illegal matter law. Such claims entitled adjudicated courts." Id., 674, 1437 (citation footnote omitted). And unargued per curiam Wilwording Swenson, 404 249, 92 407, 30 418 (1971), concluded "[p]etitioners . have treated Civil Rights Acts, requirements." 251, 409. See Damico California, 389 416, 88 526, 19 647 (1967); Houghton Shafer, 392 639, 640, 2119, 2120, 1319 (1968); Steffel Thompson, 415 452, 472-473, 94 1209, 1222-1223, 39 505 (1974). 12 respecting access adjudication Both cannot govern On hand, 1341, antecedent basis supra, least challenges Added comity. hand originating apply involved, litigant proceed directly With divergence views mind, turn facts case, challenge implicates authority. hold actions, here, controls. II 13 Petitioner Fair Assessment Real Estate Association nonprofit corporation formed taxpayers Louis County (County) promote property Missouri. Petitioners Lynn F. Cassilly own real recent improvements County. filed alleging respondents, County's Assessors, Supervisors, Director Revenue, three members Commission, deprived equal protection due process unequal property. 14 complaint focuses specific practices First, petitioners allege properties new assessed approximately 331/3% current market value, while without 22% value. disparity results respondents' failure reassess old regular basis, last reassessment having occurred 1960. Second, owners successfully appeal assessments, did Cassillys 1977, specifically targeted next year. 15 previously some assessments proceedings. 1975, petitioner others ordered respondent Antonio direct appeal, however, Supreme reversed ground supervise process. ex rel. Riney, 576 S.W.2d 325 (1979) (en banc). appealed home Equalization received reduction value 29%. When 1978, once more Equalization. That pending commencement litigation. 16 actual amount overassessments 1975 1979, punitive $75,000 each respondent. expenses incurred efforts members. award declaration administering tax, violated petitioners' III 17 indicated discussion Part I, far cases. today do result.4 correctness result case examination pre-Act recognition federalism. 18 virtually relief.5 Consequently, traditional equity will stay adequate, complete. these "notable application," Co., 281, carried "peculiar force," Matthews, 525, 219, appropriate explained: reason guiding [of restraint] peculiar force suit, like present one, different, though paramount sovereignty. scrupulous regard rightful independence actuate reluctance interfere injunction operations, every asserted right preserved it." 525,6 219. 1909 "[a]n shows prevention caused refrain so doing Federal persons otherwise unimpaired." 282, 428. B 21 policy notions completely clear Indeed, Senate Report bill become referred "[t]he existing practice entertaining tax-injunction ." S.Rep.No.1035, 75th Cong., 1st Sess., (1937). An era demonstrates, resulted repudiation determinations available adequately protect asserted. Grosjean American Press 297 233, 242, 56 444, 445, 80 660 (1936); Gully Interstate Natural Gas 82 145 (CA 5), cert. denied, 298 688, 958, (1936). Note, Interference Collection Taxes, 59 Harv.L.Rev. 780, 783, n. (1946); Suits Monetary Relief, 46 U.Chi.L.Rev. 736, 744, nn. 40, 41 (1979). 22 Congress' response 1341—was motivated large part concerns. said just Term: 23 'has roots practice, federalism, imperative administer operations.' Tully Griffin, Inc., 429 [68,] 73 [97 222, 50 227 (1976)]. consideration principal motivating behind Act: foremost vehicle limit drastically local concern Cong.Rec. 1415 (1937) (remarks Sen. Bone) Rosewell LaSalle National Bank, 503, 522, 1221, 1233, 67 464 (1981) (footnote 24 Neither nor precursor, 1342, suggests those sections. H.R.Rep.No. 1503, (1937); Bone). C 25 perhaps Several Louisiana judgment applied void. "we [found] inquire words concerning invalidity tax." 299, 1073. Instead, [were] considerations led refuse save exceptional require[d] use procedure." Ibid. Those were, course, federalism: 26 " 'The it.' internal economy inseparable assaults validity taxation, necessarily injunctions, interlocutory final, These moment persuaded deny taxpayer 298, 1073 (quoting 219). 27 reliance schemes demonstrates focus form requested, fact "in practical sense [it] operate[d] litigation [was] ended." seen below, similarly effect. D dealing Its fullest articulation given Younger Harris, 401 37, 91 746, 669 enjoining criminal prosecutions except extraordinary circumstances: "Th[e] underlying interfering reinforced consideration, notion 'comity,' is, functions, entire country up Union separate continuance belief Government fare institutions left free perform functions ways. [T]he concept [represents] system there sensitivity legitimate interests Governments, Government, anxious vindicate interests, always endeavors ways unduly activities States. never forgotten slogan, 'Our Federalism,' born early struggling days States, occupies highly place Nation's future." 44-45, 750-751. interference proceedings, extended civil E. Huffman Pursue, Ltd., 420 592, 95 1200, 43 482 (1975). modern expressions application seek judicial limitation abandon they illustrate Rosewell, "the reasons supporting noninterference [with taxation] compelling 1937." 527, 1225. part, Missouri's historic IV 31 arguments primarily addressed contend inherently injunctions judgments, therefore prior emphasize claim seeks recovery individual coffers, qualified immunity officers' good-faith avoid chilling 32 disagree. recover unless determines effect, must enter Lakes. convinced comity.7 nonexhaustion (1961). Taxpayers invoke permitting rectify alleged impropriety. 34 "To allow disruption states' revenue anticipatory officials summoned into defend refunds well prayers damages, merely assertion collected willfully maliciously discriminatory certain type Allowance being source appellate review classifications." 478 F.Supp. 1231, 1233-1234 35 intrusion, although undoubtedly claim, highlighted Defendants isolated administrators, key official They include executive, Assessor, supervising Commission. challenged assessment retaliatory belonging Equalization—may policies practicalities beyond control officer. For example, annually allocation resources. according attorney oral argument, requires property, including belongs Equalization, liability acts complained of, finding bad faith, undeniable governed same implement policies. There doubt officials, faced prospect personal numerous attorney's fees 1988, promptly cease acting good faith. short, petitioner's operate .," Lakes, 1073, rejected V 36 controlled articulated followed later "declaration" halt operation. injunction, hale time requisite elements claim. consider contrary 37 Therefore, despite ready provided progeny, asserting remedies, course complete,8 ultimately 605, 1208-1209; 220. 38 adequacy issue expressly "that [petitioners] what unjust situation through state's processes," F.Supp., 1234, contest finding. plaintiffs assert Stafford Muster, 582 670, 681 (1979); Shapiro Columbia Bank Trust 310 (1978). Accordingly, 40 Affirmed. BRENNAN, MARSHALL, STEVENS, O'CONNOR join, concurring judgment. I agree dismissing But arrive conclusion different route pursuant congressional authority, applying "principle comity" grounded solely division responsibility Subject constraints, exclusively historically acted assigned accordance established prudent exercise power. lends credence asserts renounce class County, Mo. Association, Inc. (FAIR), not-for-profit estate Respondents public responsible execution July 2, Missouri, contending respondents willfully, intentionally, systematically Fourteenth Amendment inequitable assessments. roughly true older homes average 221/2% Further successful prosecuted compensatory measured difference paid years action, contended owing rate. further compensation sporadic attempts unlawful administrative mechanisms, substantial money 44 dismissed complaint, comity.1 1231. vote banc. 415. 45 sets strong favoring forum deprivations resolves favor my view, here conceivably justify unprecedented step renouncing jurisdiction. Indeed attempt find sweeping view comity," reveal limits employed opinions, today, refers "proper functions" organs most expected demonstrate powers. 750-751, (1971). So employed, nothing encapsulation policy, albeit government.2 47 While emphatically power jurisdiction.3 relatively narrow cases: Only asked employ powers called broadest potentially "comity" role informing court's discretion.4 room where, apart administration, minimum.5 Surely fashion novel itself, provides "shall vested supreme inferior ordain establish." U.S.Const., Art. III, 1. 48 relies (1943), support principle. presented question "so address question, "those From reasons: 49 "Petitioners comity." Ante, 113. reasoning. Our bringing involving forum. Dismissal permissible designed gain "an anticipation threatened infringement."6 precisely ended."7 No similar case.8 51 reflects considered acknowledges, "gave 103-104. 1981 "[a]ll punishment, pains, penalties, licenses, exactions kind, other."9 (Emphasis added.) courts.10 1343; see Zwickler Koota, 241, 245-248, 391, 393-395, 444 (1967).11 Where jurisdiction, repudiate Id.;12 England Medical Examiners, 375 411, 84 461, 440 (1964). said: "There objections properly invoked can compelled, consent fault own, accept claims. war unqualified Congress, authorization, conferred special categories 'When take plaintiff choose choice denied.' Willcox Consolidated 212 19, [29 192, 195, 382]." 464-465 lower haste rid thinks unfit scrutiny, departs precept. plenary Congress. Kline Burke Construction 260 226, 233-234, 79, 82-83, 226 (1922); Cary Curtis, How. 236, 245, (1845). pointed out 123-124, 11, appears fall squarely jurisdictional grant 1343, 1331 well. then, anywhere contradicted presumptive contradiction suggested, begin analysis itself. A. 54 Title Code provides: 55 If come prohibition seem "enjoin, collection" tax. argue "suspend" "restrain" ordinary sufficiently bring "chill" collection, proscriptions background written, refute suggestion encompassing meaning suggest.13 (1871), noted: 110. 58 Thus illegality municipal provide foundation 109; 282-285, 428-429, (1909).14 Consistent exaction, "plain, complete law." 488, 944, (1913). many preceding passage intimated inappropriate repeatedly stated contrary. id., 486, 943; Henrietta Mills Rutherford 281 121, 127, 270, 272, 74 737 (1930); B. Q. R. Osborne, 265 14, 16, 431, 878 (1924). Mills, unanimous relying court, show violation Constitution." 272 (emphasis added). indeed wrongful unknown Tyler Dane 289 843 (WD Wis. 1923); International Paper Burrill, 664 (Mass.1919). (1932), five summarized practice: 60 "Whenever presented, uniformly mere complete, aggrieved present." 525-526, 219-220 (citations omitted; emphasis 61 sum, frequently fixture 62 1932 Rodgers powers, ibid., rule soon honored breach observance. Purporting construe "free easy injunctions."15 remedial began contrast sharply became preferred jurisdiction: principally out-of-state corporations. makes plain disparity, finances. introducing Senator Bone entertain make[s] foreign corporations [exercising diversity jurisdiction] withhold governmental subdivisions vast amounts long periods disrupt county finances, make themselves pay." 1416 64 problem addressed: "[U]njust discrimination citizens business much controversy. controversies arising eliminated bill." added).16 66 Not belie believed competent handle addresses contention, phrase restrain" monetary House Judiciary Committee appends "Legal Brief" submitted proposed bill, states: "You ask assistance existence tax-refund prevent pursuing answer, [sic] say might circumstances actions; instance, refund State, Under eleventh amendment Constitution, maintainable "But permitted rules counties refunded yet reached exchequer, likewise pursued existed." H.R.Rep.No.1503, 2-3 (1937).17 69 inescapable intend contrary, clearly continue remain understood Act,18 enacting demanded ensure abuse exercised system, restore parity absolutely either total abdication field. entirely matter, 71 since exhaust commencing action. 72 First Greeley Commissioners Weld 264 450, 385, 784 (1924), complaining overassessment statutes afforded State.19 error 1913 1914. contravention Due Process Equal Protection Clauses Amendment, statute20 limitations national banks.21 paused addressing error's substantive claim: "We met threshold contention boards consequently heard tribunal 453, 386. declined "question grounds set forth. ."22 456, 387. 75 elaborate underpinnings holding, seems sound administration23 guided embodied principles, treatment matters. reach arguing precondition suit. factual difficult distinguish allegations closely parallel here.24 77 More importantly, reaffirmed see, Ellis Dyson, 421 432-433, 1691, 1694-1695, 274 (1975); (1974); Carter Stanton, 405 669, 670-671, 1232, 1233-1234, 569 (1972); 409, (1971) (per curiam); King Smith, 309, 312, 4, 2128, 2131, 1118 416-417, 526-527, (1967) curiam), rests firmly understanding intention particular hearing exhausted, 1997e (1976 ed., Supp.IV), bound limitation. Cf. Preiser Rodriguez, 411 475, 489-490, 93 1827, 1836-1837, 439 (1973). My displacement "be justified statement intent, or, least, presence persuasive policy."25 518, 1850 (BRENNAN, J., dissenting). lesser showing concerned deferral obligation fairly accord bar, alert 78 plainly sufficient evidence here. noted above, assure open "if H.R.Rep. (1937).26 certainly mandatory "jurisdictional prerequisite." Nevertheless, freeze then-operative order recognize administrative-exhaustion consonant purposes assurance questions absent deemed well.27 79 four years. 1974 failed pursue manner 1977 gained standards, Board's ruling year 1978 Commission dismissed. To extent today's affirms dismissal, concur. Assn., McNary, 1231 (1979), aff'd, (1980). Compare Fulton Market Storage Cullerton, 1071 (CA7 1978), 1121, 99 1033, supra; Ludwin City Cambridge, 592 606 (CA1 1979); Bland McHann, 463 (CA5 1972), 410 966, 1438, 700 Chapman Houston Welfare Organization, 441 600, 1905, 508 counterpart narrower scope latter. denial asserted, construction 1343 Chapman, 1343. foreshadowed Term (1981), wherein "even nevertheless counsel withholding 301, [63 1074, 1407] (1943)." n.33, 1235, n.33. spoken whatever practices, facial attack colorably claimed race. Of broadly interpreted permit violations remedies. closest Amendment. Commissioners, speak parties' 1937, seldom used. Declaratory Judgments Validity Yale L.J. 927, 929-930, (1941). BRENNAN cogently explained administration: justifying obvious. procedures mass disputes generally complex rules. agencies organized discharge responsibilities procedures. test thrown disarray, escape procedural requirements imposed During pendency obstructed, consequent damage State's budget, shift risk insolvency. issues likely which, regulatory Perez Ledesma, 82, 128, 17, 699, 701 (concurring dissenting part). Other conclusion. Advertiser Wallace, 446 677, 680 (MD Ala.1978), "[a]lthough coercive refund, seeks, especially request still deter defendants." Evangelical Catholic Communion, Thomas, 1344 (Vt.1973), correctly elementary abridged recovered Newbury effected determination, would, issuing regarding plaintiffs. prohibited precluded adjudicating plaintiffs' claims." discern significant difference, complete," used articulating restraint, efficient," 1341. e.g., 68, 73-74, 97 222-223, (1976); Hillsborough Cromwell, 326 620, 622-623, 447-448, 90 358 297-299, 1072-1073; 219-220. phrases refer obvious precept remitted lost. Numerous body look occasions today. focused Cassillys, petitioners, FAIR's "obviously position plaintiffs." rather concede "case turns" individuals. Reply Brief 2; 8. not, detract manifestations Acts Harris. excellent illustration settled doctrine. acknowledge product tied concrete statutory provision. L. Tribe, Constitutional Law 3-41 distinction Chief Stone writing (1943): "This traditionally afford, ordinarily affords taxpayer. embraces private prejudicial interest, interest reasonably suffer. discretionary needless obstruction domestic states." 297-298, 1072-1073 "Abstention" often cited Wells, Role Comity Courts, N.C.L.Rev. 59, 63-68 (1981). surprisingly abstention Railroad Comm'n Pullman 312 496, 500, 643, 645, 85 971 (1941) ("The resources adjustment waste tentative friction premature adjudication"); Burford Sun Oil 315, 318, 1098, 1099, 1424 (1943) ("as discretion"). Pullman, described origins rule: "An chancellor 'exercise guides equity.' consequences employing injunction. Few higher avoidance 645. assuming "abstention" cf. Clay Insurance Office 363 207, 1222, 1170 (1960) (certifying action), quite extend wholly deprive doctrines founded state, federal, final expositors justifiable diffidence confronted questions. Abstention narrowly drawn meet particularized serves. remains he fail afford Power Light Thibodaux, 360 25, 29, 1058 (1959) ("This constitute abnegation duty. wise productive it. postponement fruition"). Principles reflected habeas practice. 2254, surely played development requirement. Royall, 117 734, 868 (1886). creation usurpation Issuance Writ regarded discretion. Fay Noia, 372 438, 822, 848, 837 (1963). occasion concerns Myers Bethlehem Shipbuilding Corp., 303 41, 50-51, 459, 463-464, 638 (1938), litigation, expertise, "notions autonomy," McKart 395 185, 194-195, 89 1657, 1662-1663 194 (1969), enough encompass discretion, and, limited. foundations relief: praying infringement, analogous Called adjudicate essentially prayed, grounds." 300, 1074. A desire proceeds lawfulness finally determined, largely infra, 129-130, 16. unlawful, "would rights," unlawfulness 115. thought something avoided. funds authorities determined afterwards. passed 1868. reference "taxes" added 1870. San Mateo Southern Pacific 145, 151 (CC Cal.1882) (Justice Field). At involved Garrett Bamford, 538 (CA3 1976). Actions 1331. Raymond Chicago Traction 207 20, 35, 7, 12, (1907) board equalization making violate provisions taking appellee failing constitutes controversy"); Louisville N. Bosworth, 230 191 (ED Ky.1915). pronouncement 1866 1875, federally cognizable 1343(3), Mar. 3, controversy met. Stat. 470. hardly disparages adjudicators concurrent note modest distrust protectors Mitchum Foster, 407 225, 238-242, 2151, 2160-2162, 705 (1972), "[b]y '. range lain dormant 1789. ceased tribunals fair states primary powerful reliances vindicating treaties States.' 247, 395, opinion), quoting Frankfurter Landis, Business Court: Study Judicial System (1927). "Congress levels judiciary suitor's Plainly, solemn responsibility, guard, enforce, .' 'We believe wherever sit, human adjudication, decline simply forum.' 248, totally devoid specialized meaning, evoke association (1871) ("No .") added); ("suspend ended"). errors excess valuation, hardship injustice grievance remedied payment interpose Cases, 575, 614, 663 (1876). 1876 intensified restraint. whole, complainant due, portion lawful should, justice, paid. 614-615. 473 (Douglas, concurring). Two features willingness placed maxim lie exists remedy. "adequate remedy" Schnader, 291 24, 259, 261, 628 (1934). preclude mandate Eleventh otherwise, barrier intervention removed. Culp, Powers Equity Litigation, Mich.L.Rev. 610, 618-631 (1940). imbalance "particularly remedied" second feature construing strictly adequate. 782-783 (1946). deferential standard evaluate too, courts—which assuredly act bounds procedure complete." common various forbid invalid exempt protest. long-drawn-out progress. secure unfair picture pay then litigate, privileged sue during period subdivisions, seriously pressing needs great instances compelled compromise suits, portions lost merits controversy." 1-2. brief quotes discussed III-B, available. sure, Reports about advantage virtue Just unlikely 522-523, implausible wished continued availability implicitly barring succeeded 122-123. Apartments Bldg. Smiley, 142, 143 (CA8 1929). Gorham Mfg. Comm'n, 266 265, 269-270, 80, 81, 279 (1924); Greenville Gildart, 873, 874-875 1933); McDougal Mudge, 233 235, 237 1916). Revised Statutes 5219 allowed shares bank "subject restrictions, greater rate moneyed capital hands banking owned non-residents taxed city town located, elsewhere. Nothing herein associations county, extent, taxed." Plaintiff charged "banks valuation grossly put banks 452-453, 386-387. reflecting matters, administrative, judicial, Stason, Review Errors—Effect Failure Resort Administrative Remedies, 637, 659, (1930) ("In disclosed, collateral attack, remedy"). Brandeis 51, 9, 9. "But," added, "because administration—not governing discretion—it equity," citing directly, appropriate, damages. unpersuasive. obtained reduce potential defendants. susceptible apparently allegation here) artifact policy. Monell New York Dept. Social Services, 436 658, 98 2018, 611 circumvent designedly single defendant actually benefited Finally, argument inapt Many named defendants small involvement accountable opportunity matter. 1663. dissented saw insufficient justification warrant corpus 4: '[T]he present.' 219-220, (1932)). 699 n.17, part), field: recognize, prompted quarrel be, been, drastic meets problems served mechanisms restraint: possibility unwarranted financial burden restriction procedure; primacy prevails enunciated

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