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CASE ENTRY

Perry v. Coles County, Illinois

Coles County, Ill. officials hike taxes for commercial and industrial properties in one township (by 25 and 21 percent, respectively)—but not for anywhere else in the rest of the county. An equal protection violation? No need to consider that, says the Seventh Circuit; the comity doctrine prevents us from disrupting state tax systems (so long as those systems offer adequate means of challenging tax assessments).


Tags: 2018, Comity, Equal Protection, Seventh Circuit, Tax

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