CLICK HERE FOR FULL TEXT
DEBORAH HOWARD, FLOSSIE BYRD, BILLIE HICKEY, JEFFREY STEVENSON, and WILLIAM HICKEY, individually and on behalf of all others similarly situated,
Plaintiffs-Appellants,
v.
CITY OF DETROIT, MICHIGAN, CITY OF DETROIT, MICHIGAN OFFICE OF THE CHIEF FINANCIAL OFFICER, CITY OF DETROIT, MICHIGAN OFFICE OF THE ASSESSOR, MICHAEL DUGGAN, in his official capacity as Mayor of the City of Detroit, Michigan, ALVIN HORHN, in his official capacity as City of Detroit Assessor, Wayne County, Michigan, W. HOWARD MORRIS, in his official capacity as Commissioner of the State Tax Commission, LEONARD D. KUTSCHMAN, in his official capacity as Commissioner of the State Tax Commission, and DAVID A. BUICK, in his official capacity as Executive Director of the State Tax Commission,
Defendants-Appellees.
   No. 21-1261
Appeal from the United States District Court for the Eastern District of Michigan at Detroit.
No. 2:20-cv-10382—Nancy G. Edmunds, District Judge.
Argued: December 9, 2021
Decided and Filed: July 11, 2022
Before: BOGGS, GIBBONS, and NALBANDIAN, Circuit Judges.


_________________________
OPINION
_________________________

JULIA SMITH GIBBONS, Circuit Judge. Several Detroit homeowners, on behalf of themselves and all others similarly situated, sued the City of Detroit, Wayne County, and several city, county, and state individuals in their official capacities alleging a denial of due process and other state law violations as a result of the untimely mailing of property tax assessment notices in 2017. The district court granted defendants’ motions to dismiss for lack of subject matter jurisdiction, finding the Tax Injunction Act (“TIA”) and the principle of comity barred plaintiffs’ action. Because we find the state remedy is uncertain, federal jurisdiction is permitted. We reverse and remand for further proceedings.