# In re Gillis

> Court of Appeals for the Sixth Circuit · January 5, 1988 · 836 F.2d 1001

URL: https://www.frixlaw.com/law-library/cases/8956457

## Case

- **Full name:** In re Gary GILLIS, Secretary of Revenue of the State of Kentucky Clayton Foster, Property Valuation Administrator of Hopkins County, Kentucky Emogene Geary, Property Valuation Administrator of Ohio County, Kentucky Robert McLearn, Property Valuation Administrator of Muhlenberg County, Kentucky Jerry Blanton, Property Valuation Administrator of Harlan County, Kentucky and H.E. Grace, Property Valuation Administrator of Bell County, Kentucky
- **Court:** Court of Appeals for the Sixth Circuit
- **Decided:** January 5, 1988
- **Citations:** 836 F.2d 1001; 1988 WL 121
- **Precedential status:** Published
- **Opinion:** Concurrence by Jones
- **Judges:** Guy, Jones, Wellford
- **Cited by:** 38 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8956457

## How later opinions describe it (automated extraction)

- explaining that even where "parties seek to force the collection of additional taxes, the interference by the federal courts into the state tax system is the same in degree and kind as a suit seeking to enjoin a state tax”

## Opinion text

NATHANIEL R. JONES, Circuit Judge,
concurring.
I join the majority in finding that Kentucky’s administrative remedy is adequate, however, I do so only because respondents are exempt from the heavy burden Kentucky places on challengers to its property assessment system. Respondents’ claim falls within the constitutional challenge exception of Kentucky’s administrative exhaustion rule, therefore they are exempt from Kentucky’s requirement that administrative remedies be exhausted before state judicial review becomes available. See International Soc. for Krishna Consciousness v. Commonwealth, 610 S.W.2d 910, 912 (Ky.Ct.App.1980). If it were not for this exception, I do not see how Kentucky would meet the “plain, adequate and complete” standard expressed-in Fair Assessment in Real Estate Assn. v. McNary, 454 U.S. 100, 116 , 102 S.Ct. 177, 186 , 70 L.Ed.2d 271 (1981). See Georgia Railroad & Banking Co. v. Redwine, 342 U.S. 299 , 72 S.Ct. 321 , 96 L.Ed. 335 (1952) (a remedy that “would require the filing of over 300 separate claims in fourteen different counties to protect the single claim asserted by [the taxpayer]” was deemed inadequate).
Since we are deciding this case on the grounds that respondents’ claim is an exception, I would not reach the question of choosing between attacking particular assessments and invoking federal jurisdiction under the equal protection clause.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8956457. Public record. Not legal advice.