Principles of Comity and Federalism in Property Tax Cases – Capra v. Cook County Board of Review

Recent property tax cases reaffirmed that federal courts will abstain from hearing suits for damages under Section 1983 challenging state and local tax collection where an adequate state remedy is available. On August 21, 2013, the United States Court of Appeals for the Seventh Circuit issued a joint decision in Capra v. Cook County Board [...]