Court Opinion

ID: 9733706
Source: CourtListenerOpinion
Date Created: 2023-08-26 17:15:00.210293+00
Date Added: 2024-06-11T15:27:52.360118
License: Public Domain

SMITH, Judge,
dissenting.
I disagree that the taxpayers present action should be dismissed for failure to exhaust administrative procedures. Since taxpayers claim Section 1983 violations as a result of the County and Board’s practice, they need not exhaust administrative remedies to pursue their claims. See Felder v. Casey, 487 U.S. 131, 108 S.Ct. 2302, 101 L.Ed.2d 123 (1988) (exhaustion of administrative remedy not required where Section 1983 claim brought in state, as well as federal, forum). Also, see Patsy v. Florida Board of Regents, 457 U.S. 496, 102 S.Ct. 2557, 73 L.Ed.2d 172 (1982), and this Court’s holding in City of Lancaster v. County of Lancaster, 143 Pa.Commonwealth Ct. 476, 599 A.2d 289 (1991). Thus, the Court of Common Pleas of Berks County properly determined that it had subject matter jurisdiction in this case.