Vonn Capel, et al. v. Pasco County, Florida, et al.

The Pasco County Appraiser ad valorem taxed Petitioners’ property solely because Capel’s name was on the deed, and the lower courts affirmed. The levy was issued without information gathering utilizing a return, or by creating an assessment for review. The Collector enforced the levy’s distraint with collection, completing the tax cycle. However, Florida remedies are tied to a return per s. 194.034(1)0), Fla- Stat., and Higgs v. Good, 813 So. 2d 178, 180 (Fla. 3d DCA 2002). This leaves 90% of Florida homeowners who are “natural persons” without a “plain, speedy, and efficient remedy” for disputing the tax. Federal courts avoid scrutiny to the cycle of ad valorem taxation, by invoking § 1341 and comity to bar review. They further block review of § 1983 claims under 28 U.S.C. § 1343(3) with Fair Assessment in Real Estate Ass’n v. McNary, 454 U.S. 100, (1981). Petitioners state remedies are time barred after 60 days, and statutorily foreclosed without a return, whereas the federal courts are to remain open for § 1983 challenges. Knick v. Township of Scott, 588 U.S. (2019). The question presented is: Whether the Tax Injunction Act and comity foreclose federal review of the regulatory scheme, when no “plain, speedy, efficient remedy exists” to protect property rights under 28 U.S.C. § 1343(3) and 42 U.S.C. § 1983.