Heyde v. Pittenger, 09-1388 - Tax Law - U.S. Seventh Circuit
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Heyde v. Pittenger, 09-1388

Action challenging property assessments

Heyde v. Pittenger, 09-1388, concerned a plaintiff's suit against members of a county Board of Review (BOR) and town's assessors, claiming that by setting his property's assessment at levels grossly disproportionate to its fair market value, the BOR and the assessors deprived him of his equal protection rights, and retaliated against him for previously exercising his right to challenge assessments.

In affirming the judgment of the district court, the court held that, because the BOR members are quasi-judicial in nature, they are entitled to absolute immunity.  The court also held that under McNary and precedent, the district judge properly dismissed without prejudice plaintiff's claims against the assessors citing principles of comity.

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