Opinion ID: 2659073
Heading Depth: 2
Heading Rank: 2

Heading: Plain, Speedy and Efficient Remedy

Text: The TIA prohibits district courts from issuing declaratory judgments holding state tax laws unconstitutional where a plain, speedy and efficient state remedy exists. Kunkle v. Fulton Cnty. Bd. of Comm’rs, 922 F.2d 841 (6th Cir. 1991) (quoting California v. Grace Brethren Church, 457 U.S. 393, 408 (1982)). The district court cited Ohio Rev. Code § 2723.01 as a plain, speedy and efficient remedy for the LaBordes’ challenges. 6 The LaBordes argue that if City Code § 161.18 is legal and not being properly enforced, they are entitled to a refund for the past three years under § 161.12(d). However, if the claim falls under Ohio Rev. Code § 2723 (as an illegal tax), they contend it is subject to a one-year statute of limitations and § 2723 unfairly limits the refund to which they are entitled. To satisfy the “plain, speedy and efficient remedy” requirement, the remedy “need not necessarily be the best remedy available or even equal to or better than the remedy that might be available in federal court.” 17 Charles Alan Wright, Arthur Miller & Edward H. Cooper, Federal Practice and Procedure § 4237, pp. 643–44 (2d ed. 1988). Instead, a state court remedy is plain, speedy and efficient within the meaning of the TIA if it provides the taxpayer with a “full hearing and judicial determination” at which the taxpayer may raise constitutional objections to the tax. Aluminum Co. of Am. v. Dep’t of Treasury, 522 F.2d 1120, 1126 (6th Cir. 1975) (quoting Helmsley v. Detroit, 320 F.2d 476, 480 (6th Cir. 1963)); Wilson v. Bredesen, 113 F. App’x 70, 7273 (6th Cir. 2004) (quoting California v. Grace Brethren Church, 457 U.S. at 411 (citing Rosewell v. LaSalle Nat’l Bank, 450 U.S. 503, 514 (1981))). Ohio Revenue Code 6 Ohio Rev. Code § 2723.01 states: “Courts of common pleas may enjoin the illegal levy or collection of taxes and assessments and entertain actions to recover them when collected, without regard to the amount thereof, but no recovery shall be had unless the action is brought within one year after the taxes or assessments are collected.” 6 No. 13-3731, LaBorde, et al. v. City of Gahanna, et al. § 2723.01 thus provides the taxpayer with a “plain, speedy and efficient remedy.” Additionally, Ohio Revised Code § 2721.03 allows: . . . any person whose rights, status, or other legal relations are affected by a constitutional provision, statute, rule as defined in section 119.01 of the Revised Code, municipal ordinance, township resolution, . . . may have determined any question of construction or validity arising under the instrument, constitutional provision, statute, rule, ordinance, resolution, . . . and obtain a declaration of rights, status, or other legal relations under it. Because state law provides a plain, speedy and efficient remedy, the TIA bars prosecution of the takings claims in federal court.