United States Third Circuit

Property taxpayers' Due Process claims with regard to county's tax assessment appellate process was dismissed for lack of subject matter jurisdiction because the Tax Injunction Act states that a federal court may not review challenges to a state property tax system.

Appellate Information

• Argued 01/12/2004
• Decided 06/10/2004
• Published 06/10/2004

Judges

• Before SLOVITER, RENDELL, and ALDISERT, Circuit Judges.

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Robert A. Goldman (Argued), Pittsburgh, for Appellants.


• For Appellees:
  
• Charles P. McCullough, County Solicitor, Caroline P. Liebenguth (Argued), Assistant County Solicitor, Isobel Storch Solicitor, Board of Property Assessment, Office of Allegheny County Law Department, Pittsburgh, for Appellees.