Bernard v. Village of Spring Valley

GEORGE C. PRATT, Circuit Judge:

The central issue in this case is whether the defendants’ failure to give plaintiffs *295property a separate tax designation as required by New York state law may form the basis for a damage action under 42 U.S.C. § 1983 in federal court. The United States District Court for the Southern District of New York, Gerard L. Goettel, Judge, determined that because the available state-court remedies are procedurally adequate, the Tax Injunction Act and principles of comity barred consideration of plaintiffs claims in federal court.

We affirm the district court’s dismissal…