Opinion ID: 427747
Heading Depth: 1
Heading Rank: 3

Heading: source of plaintiffs' relief

Text: 17 Our holding that the district court properly granted summary judgment for the defendants does not suggest that persons are without protection against state procedures to enforce the cigarette and liquor taxes. Plaintiffs do not contend that a plain, speedy and efficient remedy does not exist for challenging in state court the enforcement of the taxes. Indeed, Washington taxpayers who challenge state taxes on constitutional grounds may seek an injunction in state court. Tyler Pipe Industries, Inc. v. State Department of Revenue, 96 Wash.2d 785, 638 P.2d 1213 (1982); Wash.Rev.Code Sec. 82.32.150. Washington law also authorizes taxpayers to challenge the seizure of cigarettes or liquor in state forfeiture proceedings. Wash.Rev.Code Secs. 66.32.050, 66.32.060 (liquor); id. Sec. 82.24.140 (cigarettes). Moreover, section 1983 claims may be brought in Washington state courts. See, e.g., Jacobsen v. City of Seattle, 98 Wash.2d 668, 658 P.2d 653 (1983). 18 We affirm the grant of summary judgment for the defendants. Each party shall bear its own costs on appeal. 19 AFFIRMED. 20