The United States Court of Appeals for the Third Circuit has held that a state remedy designed to provide relief for aggrieved taxpayers on an individual basis is not "plain, speedy and efficient" within the meaning of the Tax Injunction Act when plaintiffs need and seek class-wide relief from racially discriminatory assessment of property taxes.
Garrett v. Bamford, 538 F.2d 63 (3d Cir.), cert. denied, 97 S. Ct. 485 (1976).
John K. Heisey,
Federal Procedure - Jurisdiction - Unconstitutional Administration of State Tax Laws - Tax Injunction Act,
Duq. L. Rev.
Available at: https://dsc.duq.edu/dlr/vol15/iss2/9