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LaBorde, et al., v. City Of Gahanna, Ohio et al

REPLY to Response to Motion re MOTION for Judgment on the Pleadings

26 Cited authorities

  1. Hibbs v. Winn

    542 U.S. 88 (2004)   Cited 569 times   7 Legal Analyses
    Holding that "[b]ecause [28 U.S.C.] § 2101(c)'s 90-day limit [for petition for certiorari] had not yet expired, the clock could still be reset"

  2. Levin v. Commerce Energy

    560 U.S. 413 (2010)   Cited 388 times   8 Legal Analyses
    Holding that comity required plaintiffs' claim to proceed originally in state court where plaintiffs alleged "discriminatory taxation in violation of the Commerce and Equal Protection Clauses"

  3. Fair Assessment in Real Estate Assn. v. McNary

    454 U.S. 100 (1981)   Cited 664 times   1 Legal Analyses
    Holding that taxpayers are "barred by the principle of comity from asserting § 1983 actions against the validity of state tax systems in federal courts"

  4. Rosewell v. Lasalle National Bank

    450 U.S. 503 (1981)   Cited 466 times   2 Legal Analyses
    Holding the same with regard to payment of interest and stating that "There is no question that under the Illinois procedure, the court will hear and decide any federal claim. Paying interest or eliminating delay would not make the remedy any more ‘plain.’ "

  5. California v. Grace Brethren Church

    457 U.S. 393 (1982)   Cited 441 times
    Holding that the Tax Injunction Act "prohibits declaratory as well as injunctive relief" and noting that "there is little practical difference between injunctive and declaratory relief"

  6. National Private Truck Council v. Oklahoma Tax Comm'n

    515 U.S. 582 (1995)   Cited 242 times   2 Legal Analyses
    Holding "that § 1983 does not call for either federal or state courts to award injunctive and declaratory, relief in state tax cases when an adequate legal remedy exists"

  7. Commonwealth Edison Co. v. U.S.

    271 F.3d 1327 (Fed. Cir. 2001)   Cited 120 times
    Holding that a congressional imposition of an obligation to pay money does not constitute an unconstitutional taking of property, in a case challenging the special monetary assessments on domestic utilities for remediation of environmentally contaminated uranium processing facilities, the court rejected a Takings Clause challenge to the Energy Policy Act of 1992, citing Eastern Enterprises as well as previous Federal Circuit precedent

  8. Hedgepeth v. Tennessee

    215 F.3d 608 (6th Cir. 2000)   Cited 122 times
    Holding that Tennessee's assessment for parking placards was a tax rather than a fee, and thus subject to the TIA

  9. Chippewa Trading Co. v. Cox

    365 F.3d 538 (6th Cir. 2004)   Cited 76 times
    Holding that for the state-court remedy of a direct constitutional challenge—as distinct from the state-court remedy of an administrative appeal—notice was adequate when the employee subject to administrative action was "extremely likely to notify his superiors " timely and when his superiors "admitted to the district court that [they] received actual notice"

  10. Houck v. Little River District

    239 U.S. 254 (1915)   Cited 210 times
    Holding that where state forms an assessment district, "its action cannot be assailed under the 14th Amendment unless it is palpably arbitrary and a plain abuse"

  11. Section 1983 - Civil action for deprivation of rights

    42 U.S.C. § 1983   Cited 485,423 times   688 Legal Analyses
    Holding liable any state actor who "subjects, or causes [a person] to be subjected" to a constitutional violation

  12. Section 1341 - Taxes by States

    28 U.S.C. § 1341   Cited 1,862 times   17 Legal Analyses
    Prohibiting federal judicial restraints on the collection of state taxes

  13. Section 2723.01 - Jurisdiction of courts of common pleas

    Ohio Rev. Code § 2723.01   Cited 72 times

    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. R.C. §2723.01 Effective Date: 10/1/1953 .

  14. Section 5701.09 - Other taxable intangibles, other intangible property defined

    Ohio Rev. Code § 5701.09   Cited 2 times

    As used in Title LVII of the Revised Code, "other taxable intangibles" and "other intangible property" include every valuable right, title, or interest not comprised within or expressly excluded from any of the other definitions set forth in sections 5701.01 to 5701.09, inclusive, of the Revised Code. R.C. §5701.09 Effective Date: 10/1/1953 .