236 Conn. 701 | Conn. | 1996
The sole issue presented in this appeal is whether the Superior Court has subject matter jurisdiction to hear a claim brought under 42 U.S.C. § 1983
Several months later, the plaintiff brought the present action consisting of two counts. In the first count, the plaintiff essentially renewed its claim from the prior action, that is, pursuant to § 12-422, the commissioner’s use tax assessment was improper because it allegedly violated a variety of statutory and constitutional provisions. The plaintiff relied on the accidental failure of suit statute; General Statutes § 52-592 (a); in an effort to extend the statutory period within which it could renew its claim. The second count alleged that the commissioner’s tax assessment had deprived the plaintiff of its federal constitutional rights under the due process clauses of the fifth and fourteenth amendments, as well as its rights under the commerce clause in violation of 42 U.S.C. § 1983. On the second count, the plaintiff sought declaratory and injunctive relief. Additionally, the plaintiff sought attorney’s fees under 42 U.S.C. § 1988.
This court concluded in Zizka that the plaintiffs’ § 1983 claim for injunctive relief would be barred “if they had an adequate remedy at law.” Id., 688. The court noted that General Statutes § 7-250
The court in Zizka reviewed the plaintiffs’ § 1983 claims for declaratory and monetary relief in light of the Federal Anti-Injunction Act; 28 U.S.C. § 1341 (1988); which provides: “The district courts shall not enjoin, suspend or restrain the assessment, levy or collection
We must, therefore, determine in this case whether there was an adequate legal remedy available to the plaintiff. Section 12-422 affords aggrieved taxpayers the right to appeal an order, decision, determination or disallowance of the commissioner to the Superior Court within one month after they have been served with notice of such an order. The plaintiff argues that § 12-422 does not provide an adequate remedy for two reasons: (1) it does not provide for awards of monetary damages or attorney’s fees; and (2) it provides only one
First, in addition to legal relief, § 12-422 explicitly provides for “such relief as may be equitable,” including interest. Section 12-422 does not, however, provide for the recovery of attorney’s fees. Nonetheless, the plaintiff fails to cite any statutory or common law authority for its claim that the availability of attorney’s fees is a requisite for a remedy to be deemed adequate. To the contrary, in Zizka, this court held that § 7-250 provides an adequate remedy for challenging state taxes despite the unavailability of attorney’s fees. Zizka v. Water Pollution Control Authority, supra, 195 Conn. 683. Likewise, in National Private Truck Council, Inc. v. Oklahoma Tax Commission, supra, 115 S. Ct. 2351, the United States Supreme Court considered the relief provided to be adequate despite the fact that attorney’s fees were not awarded. Similarly, § 12-422, which provides both legal and equitable relief, affords a successful tax appellant an adequate remedy, despite the inability of the appellant to recover attorney’s fees.
Second, the plaintiff argues that § 12-422 does not provide an adequate remedy because a tax appeal must be brought within one month of the date of the adverse administrative decision. In support of its argument, the plaintiff cites the United States Supreme Court’s decision in Felder v. Casey, 487 U.S. 131, 108 S. Ct. 2302, 101 L. Ed. 2d 123 (1988). In Felder, the court struck down a state notice-of-claim statute that truncated the period of time within which a tort action brought under § 1983 could be filed. Felder, however, does not support the plaintiffs assertion. A tax appeal is not akin to an action in tort, which was the subject of the litigation in Felder. Unlike a tort action, where the plaintiff may be unaware of the existence or extent of his or her injury within one month of the commission of the tort, individuals who wish to challenge the assessment of a
Because the plaintiff had an opportunity to receive an adequate legal remedy, we conclude that the trial court did not have jurisdiction to entertain the § 1983 claim.
The judgment is affirmed.
In this opinion the other justices concurred.
Title 42 of the United States Code, § 1983 (1988), provides: “Every person who, under color of any statute, ordinance, regulation, custom, or usage, of any State or Territory or the District of Columbia, subjects, or causes to be subjected, any citizen of the United States or other person within the jurisdiction thereof to the deprivation of any rights, privileges, or immunities secured by the Constitution and laws, shall be liable to the party injured in an action at law, suit in equity, or other proper proceeding for redress. For the purposes of this section, any Act of Congress applicable exclusively to the District of Columbia shall be considered to be a statute of the District of Columbia.”
General Statutes § 12-422 provides: “Any taxpayer aggrieved because of any order, decision, determination or disallowance of the commissioner of revenue services under section 12-418, 12421 or 12425 may, within one month after service upon the taxpayer of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of Hartford-New Britain, which shall be accompanied by a citation to the commissioner of revenue services to appear before said court. Such citation shall be signed by the same authority, and such appeal shall be returnable at the same time and served and returned in the same manner, as is required in case of a summons in a civil action. The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut, with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. Such appeals shall be preferred cases, to be heard, unless cause appears to the contrary, at the first session, by the court or by a committee
Title 42 of the United States Code, § 1988 (b) (1988), provides in pertinent part: “In any action or proceeding to enforce a provision of [section] . . .
We raised, sua sponte, the issue of whether appropriate notice was given to interested parties pursuant to Practice Book § 390 (d). Because the only issue before us is whether the trial court has jurisdiction to entertain a § 1983 action wherein the plaintiff challenges a state tax assessment, we are persuaded that the requirements of § 390 (d) have been satisfied. See Steeneck v. University of Bridgeport, 235 Conn. 572, 580, 668 A.2d 688 (1995); Zizka v. Water Pollution Control Authority, 195 Conn. 682, 490 A.2d 509 (1985).
Although we agree with the judgment of dismissal in this case, we disagree with the trial court’s reasoning. In dismissing the plaintiff’s § 1983 claim, the trial court relied heavily on its opinion in Pechiney Corp. v. Crystal, 43 Conn. Sup. 91, 643 A.2d 319 (1994). In Pechiney Corp., the plaintiffs “filed an appeal from a decision of the commissioner . . . pursuant to General Statutes § 12-237. . . . [The plaintiffs contended] that the commissioner’s action, in addition to being statutorily erroneous, violated a number of provisions of the state and federal constitutions, including the commerce, due process and equal protection clauses. . . . Each final count allege[d] that the commissioner acted under color of state law and that his actions violated 42 U.S.C. § 1983 by depriving the [plaintiff] taxpayers of rights, privileges and immunities secured by the constitution of the United States. In their prayers for relief, the [plaintiffs] askfed] that the assessments be set aside, that attorney’s fees be awarded, and that [the] court grant them such other relief as may be proper and equitable.” Id., 92. In an effort to distinguish this court’s opinion in Zizka v. Water Pollution Control Authority, 195 Conn. 682, 490 A.2d 509 (1985), the trial court in Pechiney Corp. held that a § 1983 action may be brought in state court to challenge a state tax only if it is “appended” to a state tax appeal. Pechiney Corp. v. Crystal, supra, 100. To the extent that Pechiney Corp. held that the trial court has jurisdiction over a § 1983 claim wherein the plaintiff challenges
The court held: “The state action that the plaintiffs challenge falls within the rubric of a state tax. A sewer assessment, although not formally denominated a ‘tax,’ involves the taxing power of the state.” Zizka v. Water Pollution Control Authority, supra, 195 Conn. 689.
General Statutes § 7-250 provides: “No assessment shall be made until after a public hearing before the water pollution control authority at which the owner of the property to be assessed shall have an opportunity to be
Although the United States Supreme Court assumed, without deciding, that “state courts generally must hear § 1983 suits”; National Private Truck Council, Inc. v. Oklahoma Tax Commission, supra, 115 S. Ct. 2355; the court’s holding controls those situations where state law provides an adequate legal remedy for litigants who seek relief pursuant to § 1983 as a result of a tax assessment.
See footnote 5.