This article originally appeared in the July 2010 IPT Tax Report and is reprinted with the permission of the Institute for Professionals in Taxation.

Practitioners of property tax have long understood that access to the federal courts to litigate questions concerning state or county-level property taxes is substantially restricted by the federal Tax Injunction Act.  However, as noted in the May 2010 Tax Report article about the Levin v. Commerce Energy case pending before the United States Supreme Court, there are opportunities for creative lawyers to get state tax cases in federal court.  This article presents a case study in which a county property tax matter was successfully challenged in federal court without implicating the Tax Injunction Act.

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