Legal Opinion
Gass v. County of Allegheny
Court of Appeals for the Third Circuit
Decided June 10, 2004No. 03-2679PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
SLOVITER, Circuit Judge.
Appellants, property-owning taxpayers in Allegheny County, filed this suit asserting that the Allegheny County Board of Property Assessment, Appeals and Review (the Board) has adopted a policy, custom or practice in processing appeals from property tax assessments that violates their rights to due process. The District Court dismissed this action for lack of subject-matter jurisdiction because of the Tax Injunction Act, 28 U.S.C. § 1341. Because the Tax Injunction Act deprives federal courts of jurisdiction to review challenges to a state property…
2Cases cited11 opinions
- Ward v. Village of MonroevilleSupreme Court of the United States · 1972
- Rosewell v. LaSalle National BankSupreme Court of the United States · 1981
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- National Private Truck Council, Inc. v. Oklahoma Tax Comm'nSupreme Court of the United States · 1995
- Joseph C. Balazik Edith C. Balazik David Bedard Judith L. Bedard Donald F. Fricchione, M.D. Maria Claudia Fricchione Joseph F. Salzinger Douglas G. Ricker Christine L. Ricker, on Behalf of Themselves and All Owners of Real Property That Was Constructed or Rehabilitated in the Townships Since July 1, 1983 v. County of Dauphin Dauphin County Board of Assessment Appeals Derry Township Lower Paxton Township Lower Swatara Township Susquehanna Township Swatara Township Central Dauphin School District Derry Township School District Lower Dauphin School District Middletown Area School District Steelton-Highspire School District Susquehanna School District, the Honorable William W. Caldwell, Nominal Swatara Township, Joseph C. Balazik Edith C. Balazik David Bedard Judith L. Bedard Donald F. Fricchione, M.D. Maria Claudia Fricchione Joseph F. Salzinger Douglas G. Ricker Christine L. Ricker, on Behalf of Themselves and All Owners of Real Property That Was Constructed or Rehabilitated in the Townships Since July 1, 1983 v. County of Dauphin Dauphin County Board of Assessment Appeals Derry Township Lower Paxton Township Lower Swatara Township Susquehanna Township Swatara Township Central Dauphin School District Derry Township School District Lower Dauphin School District Middletown Area School District Steelton-Highspire School District Susquehanna School District, Swatara TownshipCourt of Appeals for the Third Circuit · 1995
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3Cited by10 opinions
- Kowenhoven v. County of AlleghenySupreme Court of Pennsylvania · 2006
- Berne Corp. v. Government of the Virgin IslandsCourt of Appeals for the Third Circuit · 2009
- Gass v. County of Allegheny, PennsylvaniaCourt of Appeals for the Third Circuit · 2004
- Direct Marketing Association v. BrohlCourt of Appeals for the Tenth Circuit · 2013
- Smith v. AyotteDistrict Court, D. New Hampshire · 2005
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