Robbie Perry v. Coles County, Illinois

Flaum, Circuit Judge.

Robbie J. Perry and James Rex Dukeman, on behalf of themselves and others similarly situated, sued Coles County, Illinois for placing a disproportionate tax on commercial and industrial properties in Mattoon Township in violation of the Equal Protection Clause of the Fourteenth Amendment. The district court dismissed plaintiffs' claims based on the comity doctrine, and plaintiffs appeal. For the reasons stated below, we affirm.

I. Background

Plaintiffs-appellants Robbie J. Perry and James Rex Duke-man own commercial and industrial parcels in Mattoon Township. Plaintiffs…