Rosewell v. LaSalle National Bank

The Tax Injunction Act of 1937 provides that “[t]he district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.” 28 U. S. C. § 1341. The question we must decide in this case is whether an Illinois remedy which requires property owners contesting their property taxes to pay under protest and if successful obtain a refund without interest in two years is “a plain, speedy and efficient remedy” within the meaning of the Act.1

I

LaSalle National Bank is trustee…