Waldron v. Collins

HATCHETT, Circuit Judge:

In this case, we are called upon to decide whether Georgia’s procedures for litigating state tax assessments are inadequate because they do not provide for class actions. The district court held Georgia’s procedures inadequate; we reverse.

A group of federal retirees residing in Georgia (taxpayers), brought this class action in federal district court alleging that the state of Georgia’s tax policy discriminated against them because it imposed taxes on their retirement benefits, but exempted state of Georgia retirees’ benefits from taxation. The taxpayers contended that…