Opinion ID: 1309027
Heading Depth: 1
Heading Rank: 8

Heading: acceptance of inequality from patterns of past violation

Text: In constitutional justification, the State alternatively argues that no action should be taken, despite the admitted variance, on two bases: first, that almost since statehood the mandate of the Constitution has been unfulfilled or ignored; and secondly, that the present system is closer than existed in the recent past and consequently no action now is justified. The latter question will be directly discussed in the section on remedies in this opinion, but we would follow the rather persuasive comments in recent and earlier times of other jurisdictions in their conception that the constitutional amendment does not occur by legislative inattention or disregard. Perkins v. Albemarle County, 214 Va. 240, 198 S.E.2d 626 (1973), recently recognized in the logic of Justice Heffernan in Gottlieb v. City of Milwaukee, 33 Wis.2d 408, 147 N.W.2d 633, 643 (1967): The rigors of the uniformity clause have on occasion prevented the passage of socially desirable legislation; and to accomplish the ends sought, constitutional amendments permitting limited and defined exceptions to the rule have been enacted and ratified. Its purpose, however, is as worthy as it is necessary. It is `to protect the citizen against unequal, and consequently unjust taxation.' Weeks v. City of Milwaukee (1860), 10 Wis. 186, 201   . In perspective of other states, appellate courts have not been reluctant to speak negatively and forcefully about legislation by violation or constitutional amendment by disregard. The Court of Appeals of New York in Hellerstein v. Assessor of Town of Islip, 37 N.Y.2d 1, 371 N.Y.S.2d 388, 332 N.E.2d 279, 286 (1975), reflected: In sum, for nearly 200 years our statutes have required assessments to be made at full value and for nearly 200 years assessments have been made on a percentage basis throughout the State. The practice has time on its side and nothing else. It has been tolerated by the Legislature, criticized by the commentators and found by our own court to involve a flagrant violation of the statute. Nevertheless the practice has become so widespread and been so consistently followed that it has acquired an aura of assumed legality. The court considered the corrective problems involved, but determined that: This does not mean however that we must indorse the practice or withhold relief insofar as future assessments are concerned. Future compliance with the full value requirement will undoubtedly cause some disruption of existing procedures, but time should cure the problem. Id. 371 N.Y.S.2d at 399, 332 N.E. 2d at 287. The Kentucky Supreme Court stated in Russman v. Luckett, Ky., 391 S.W.2d 694, 699 (1965): We conclude the plaintiffs not only have a right to prosecute this action but they, and those they represent, and the public, are entitled to relief. Perhaps the most difficult problem presented is the nature of that relief. We are aware of, and the record amply discloses, the far-reaching patterns affecting the whole field of taxation, and particularly tax rates, which have developed under the long continued illegal system. Readjusting them will present many problems and difficulties which cannot be solved overnight. The West Virginia Supreme Court in Tug Valley Recovery Center, Inc. v. Mingo County Commission, 164 W. Va. 94, 261 S.E.2d 165, 173 (1979) discerned: This Court recognizes the problems inherent in setting the proper amount of tax to be paid on any given parcel of land.    The difficulty, however, does not justify a court in refusing to perform that task when an interested citizen has been denied relief within the appropriate administrative forums. The Connecticut Supreme Court of Errors similarly stated in E. Ingraham Company v. Town and City of Bristol, 144 Conn. 374, 132 A.2d 563, 565 (1957): The assessing of property at a fraction of its actual value undoubtedly is so widespread that most, if not all, of the municipalities in the state pursue the practice. This rule of assessment has been tolerated for so long a time that it has acquired the respectability of assumed legality. The practice, however, is clearly improper. [21] Generally, state courts have not adopted this creation by violation supposition, and will enforce the Constitution as it explicitly has been written. This court is directed in logic and persuasion by statement of the Kentucky Supreme Court in Russman v. Luckett, supra, 391 S.W.2d at 700: Perhaps this opinion appears overly long in the light of the clarity and simplicity of the basic question involved. However, we deemed a thorough discussion necessary for the benefit of those who realize the intricacy and complexity of legal problems. Constitutional interpretation is always fraught with difficulty because of possible inaccuracies in the use of words and the shifting concepts of their meaning.          In the performance of our duty we are not, by this decision, in any sense changing the law of taxation, or the tax structure, or increasing the tax burden. We are simply declaring and enforcing the law, and the law is made by the people.