Peter P. Merrill v. Town of Addison, and State of New York, Intervenor-Appellee

Summary

The Second Circuit affirmed summary judgment for the Town of Addison in a 42 U.S.C. § 1983 challenge to New York Real Property Tax Law § 305. The court held that the plaintiff's equal protection claim was barred by res judicata based on prior New York state-court litigation, and therefore did not reach the constitutional merits. The court also addressed the procedural requirements for state intervention under 28 U.S.C. § 2403(b).

Holdings

1. A district court's failure to certify the constitutionality of a state statute to the state attorney general under § 2403(b) does not deprive the court of subject-matter jurisdiction. Where the statute has been defended belatedly on appeal and no harm or prejudice is shown, remand is unnecessary.
2. Merrill's federal equal-protection challenge was barred by the prior New York state-court litigation because New York courts would preclude him from relitigating the validity of § 305 on that ground.
3. The court did not decide the constitutional merits because the claim was precluded. The court nevertheless stated that a statutory classification rationally related to legitimate governmental objectives generally does not violate equal protection absent a suspect classification or infringement of a constitutionally protected right.

Questions Presented

1. Whether the district court's failure to certify the constitutional challenge to the New York Attorney General under 28 U.S.C. § 2403(b) deprived the court of jurisdiction or required remand.
2. Whether Merrill's equal-protection challenge to New York Real Property Tax Law § 305 was barred by the preclusive effect of prior New York state-court litigation.
3. Whether New York Real Property Tax Law § 305 violated the Equal Protection Clause by permitting localities to use different assessment methods, thereby changing the relative value of the clergy tax exemption.

Disposition

affirmed