Document: 513 U.S. 106115 S.Ct. 547130 L.Ed.2d 454 Charles J. REICH, Petitioner,v.Marcus E. COLLINS, Revenue Commissioner of Georgia, et al. No. 93-908. Supreme Court the United States Argued Oct. 11, 1994. Decided Dec. 6, Syllabus * Georgia taxed retirement benefits paid by Federal Government, but exempted those State, until this held, in 1989, that such a scheme violates Constitution. then repealed its state retiree tax exemption, did not offer federal retirees refunds for unconstitutional taxes they had before Court's 1989 decision. Petitioner Reich, retiree, sought redress under statute requiring "illegally assessed" taxes. In affirming trial court's denial relief, State held refund does apply where law which were assessed and collected was itself subsequently declared to be invalid. It denied Reich's petition seeking reconsideration McKesson Corp. v. Division Alcoholic Beverages Tobacco, Fla. Dept. Business Regulation, 496 18, 110 2238, 17, similar cases, establish due process requires "clear certain" remedy violation law, may provide disputed are (predeprivation), after (postdeprivation), or both. Reich petitioned certiorari, remanded further consideration light Harper Virginia Taxation, 509 ----, 113 2510, 125 74 relied on circumstances case. again denying claim, reviewed Georgia's predeprivation remedies found "ample." Held: The erred relying deny relief. Although process, McKesson, allows maintain remedial is exclusively predeprivation, postdeprivation, hybrid, reconfigure over time fit changing needs, it do what here: "bait switch" reconfiguring, unfairly, midcourse. Specifically, out plainly appeared postdeprivation remedy, statute, declared, only others taxes, no exists. regard, reliance procedures entirely beside point (and thus error), because even assuming constitutional adequacy procedures—an issue here addressed—no reasonable taxpayer would have thought represented, apparent applicability exclusive unlawful Cf. NAACP Alabama ex rel. Patterson, 357 449, 78 1163, 2 1488. case provision meaningful backward-looking relief consistent with line cases. Pp. __. 263 Ga. 602, 437 S.E.2d 320, reversed remanded. O'CONNOR, J., delivered opinion unanimous Court. Carlton M. Henson, Atlanta, GA, petitioner. Warren R. Calvert, respondent. Justice O'CONNOR 1 long has established law. Atchison, T. & S.F.R. Co. O'Connor, 223 280, 285, 32 216, 217, 56 L.Ed. 436 (1912) (Holmes, J.). A flexibility But do, here, hold appears declare, been paid, For many years, numerous States, including from personal income Government (or any other employer). March intergovernmental immunity doctrine, dates back McCulloch Maryland, 4 Wheat. 316, 579 (1819), generally codified at U.S.C. § 111. See Davis Michigan Treasury, 489 803, 109 1500, 103 891 (1989). 3 aftermath Davis, most these included, their special exemptions retirees, few offered years decided. Not surprisingly, great deal litigation ensued an effort force refunds. instant suit part litigation. April 1990, retired military officer, sued court, 1980 after. principal legal basis lawsuit provides: "A shall refunded all fees determined erroneously illegally him laws state, whether voluntarily involuntarily. . ." Ga.Code Ann. 48-2-35(a) (Supp.1994). 5 court first decided that, 48-2-35's limitations, request limited 1985 Even as later however, refused grant refund, affirmed. Collins, 262 625, 422 846 (1992) (Reich I). high explained construing "the situation otherwise invalid." Id., 628-629, S.E.2d, 849. 6 decision grounds if require does—due is, interpreted 17 (1990), cases upon depends. id., 32-36, S.Ct., 2247-2250, citing Iowa-Des Moines Nat. Bank Bennett, 284 239, 52 133, 76 265 (1931); Montana Billings Yellowstone County, 276 499, 48 331, 72 673 (1928); Carpenter Shaw, 280 363, 50 121, 478 (1930); Ward Board County Commr's Love 253 40 419, 64 751 (1920); (1912); see Fallon Meltzer, New Law, Non-Retroactivity, Constitutional Remedies, 104 Harv.L.Rev. 1733, 1824-1830 (1991). As we said, stand proposition "a recovery exacted Constitution compulsion contravention Fourteenth Amendment," Carpenter, supra, U.S., 369, 123, sovereign traditionally enjoy own courts notwithstanding. (We should note Eleventh Amendment, bar claims being brought forum. Ford Motor Department Treasury Ind., 323 459, 65 347, 89 389 (1945).) 7 denied. He certiorari. While pending, (1993), Accordingly, Harper. 3028, 717 (1993). 8 On remand, focused portion explaining free manner. "[A] opportunity taxpayers withhold contested assessments challenge validity hearing," " 'a procedural safeguard [against deprivations] sufficient satisfy Due Process Clause.' Harper, ---- - 2519, quoting 38, n. 21. procedures, them "ample," claim. 604, 322 (1993) II). 9 granted writ, 510 114 1048, 127 370 (1994), consider proper remedies. II 10 doubt right scheme, so certain." add, also regime, see, e.g., Bob Jones Univ. Simon, 416 725, 746-748, 94 2038, 2050-2052, (1974), hybrid regime. well time, needs. Such choices matter 11 midcourse—to switch," some described it. mid-1980's, form express view—no Rakowski, Its Aftermath, Fla.Tax Rev. 445, 474 12 Nor can there question during 1980's, prior I, appear remedy. To recall, says "shall "any [a taxpayer] (Supp.1994) (emphasis added). our view, average reading language think obvious Certainly Appeals Circuit conclusion when, 1986 case, raising Reich's, applied claims. Waldron 788 F.2d 736, 738, cert. denied, 479 884, 107 274, 93 250 (1986). 13 Respondents, moreover, I put limiting construction statute's sweeping language; indeed, language's breadth. See, Private Truck Council America, Inc., 258 531, 371 378 (1988); Henderson Carter, 229 876, 195 (1972); Parke, Cook, 198 457, 31 728 (1944); Wright Forrester, 192 864, 16 873 (1941). apart find significant reasons, ordinarily prefer pursue remedies, i.e., "pay first, litigate later." This preference seem especially unfair penalize who ignored possibility pursuing respect preference. 14 ways, then, bears remarkable resemblance 1488 (1958) (Harlan, There, contempt failing comply discovery order produce membership lists, review constitutionality judgment organization failed earlier mandamus action quash underlying order. refusal error. Prior showed "unambiguous[ly]" judicial judgments consistently available, existence 456, 1168-69. good measure, looked nothing "suggest[ing] remedy" situation. 1169 original). Harlan concluded, "Novelty requirements cannot permitted thwart who, justified decisions, seek vindication rights." 457-458, 1169, Brinkerhoff-Faris Trust Savings Hill, 281 673, 451, 1107 (1930) (due violated when injunction against collection taxpayer's failure administrative State's "settled" made clear existed); Forfeitures Rights, 99 1128, 1137-1139 15 Finally, contends idea (before ) he paying throughout 1980's might unconstitutional. idea, sure understand argument. If argument taken advantage how adequate standing complain remedies), same reason said point: entitled regardless Alternatively, needed known unconstitutionality his wrong. wrong relatively lengthy limitations period, and, least Ga., 629, 849, contained contemporaneous protest requirement. Under need steps learn possible them. now worse position having take steps. reasons stated, 'meaningful relief,' 31, 2247, (1930). ordered. syllabus constitutes prepared Reporter Decisions convenience reader. Detroit Lumber Co., 200 321, 337, 26 282, 287, 499.

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