Beth-El All Nations v. City of Chicago ( 2007 )


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  •                             In the
    United States Court of Appeals
    For the Seventh Circuit
    ____________
    No. 06-2082
    BETH-EL ALL NATIONS CHURCH and
    BISHOP EDGAR JACKSON,
    Plaintiffs-Appellees,
    v.
    CITY OF CHICAGO,
    Defendant-Appellant.
    ____________
    Appeal from the United States District Court
    for the Northern District of Illinois, Eastern Division.
    No. 06 C 1111—Samuel Der-Yeghiayan, Judge.
    ____________
    ARGUED FEBRUARY 7, 2007—DECIDED MAY 14, 2007
    ____________
    Before FLAUM, ROVNER, and EVANS, Circuit Judges.
    EVANS, Circuit Judge. An employee of the City of
    Chicago mistakenly addressed a notice to Beth-El All
    Nations Church at 1534 East 63rd Street, instead of Beth-
    El’s true address, 1534 West 63rd Street. The notice was
    pretty important: it advised the Church of its right to
    redeem title to the 63rd Street property after the parcel
    was sold for delinquent taxes. Despite the misaddressed
    notice, the City acquired a tax deed to the 63rd Street
    property in 1998. Finally, after Beth-El’s failed attempts
    to challenge the tax deed through state postjudgment
    proceedings, the City sought to oust Beth-El from the
    property in 2006. On the very day in March 2006 when the
    2                                               No. 06-2082
    City came to take the property, Beth-El turned to federal
    court and filed a complaint claiming violations of the
    Fourth Amendment. It also sought a temporary restrain-
    ing order, which the district court granted after an ex
    parte hearing. The Church then amended its complaint to
    state a procedural due-process claim and moved for a
    preliminary injunction. The City opposed the injunction,
    claiming that the district court lacked subject-matter
    jurisdiction over the suit under the Rooker-Feldman
    doctrine; according to the City, the Church had already
    litigated the property dispute in state court. See D.C.
    Court of Appeals v. Feldman, 
    460 U.S. 462
     (1983); Rooker
    v. Fid. Trust Co., 
    263 U.S. 413
     (1923). After an evidentiary
    hearing, the district court granted the preliminary injunc-
    tion, reasoning that Rooker-Feldman was inapplicable
    because the Church never had an opportunity to challenge
    the City’s acquisition of the tax deed in state court. The
    City now appeals.
    Beth-El, an African-American church in the Chicago
    neighborhood of Englewood, took title to the 63rd Street
    property in 1976. Beth-El rehabilitated the property and
    began operating there in 1984. The Church was not,
    however, deemed to be tax-exempt during the period from
    1986 to 1995, and so real estate taxes, totaling over
    $100,000, were assessed by Cook County against the
    property. Because of the delinquent taxes, the property
    was sold at a “scavenger sale,” a sale authorized by Illinois
    law for properties that have been tax delinquent for
    more than two years, if annual forfeiture sales have not
    satisfied the delinquency. See 35 ILL. COMP. STAT. 200/21-
    145, 200/21-260 (2000); see also People v. Meyers, 
    630 N.E.2d 811
    , 819 (Ill. 1994) (noting primary purpose of
    scavenger sales is to return tax-delinquent property to the
    tax rolls). Under the rules governing these sales, Cook
    County itself could acquire the property if no private
    purchaser bid the full amount of the unpaid taxes. See 35
    No. 06-2082                                               3
    ILL. COMP. STAT. 200/21-260(g). Apparently no purchaser
    bid the full amount of the taxes here because Cook County
    acquired a certificate of purchase to Beth-El’s property on
    August 7, 1997, which was confirmed by the Circuit Court
    of Cook County about a month later.
    Cook County did not own the property yet, though. The
    certificate of purchase gave it the right to, among other
    things, assign the certificate of purchase “to any party,
    including taxing districts.” See 35 ILL. COMP. STAT. 200/21-
    90. The City of Chicago happens to be a “taxing district,”
    so Cook County assigned the certificate of purchase to it
    as part of the City’s “Tax Reactivation Program,” which,
    as its name suggests, attempts to reintroduce chronically
    tax-delinquent property to the tax rolls.
    With the certificate in hand, the City’s next step was to
    obtain a tax deed by filing a petition in the circuit court,
    which the City did in January 1998. But before a tax deed
    issues, the owner whose taxes are delinquent is entitled
    to notice of the right to redeem the property by paying
    the full amount of taxes and penalties. See 35 ILL. COMP.
    STAT. 200/21-260(f); Meyers, 
    630 N.E.2d at 819
    . And this
    is where the mistake happened: when the City addressed
    the notice, required by § 22-10 of the Illinois Property Tax
    Code, see 35 ILL. COMP. STAT. 200/22-10, it used the wrong
    address. The City was relying on a document from the
    Chicago Title Insurance Company, which was also appar-
    ently incorrect. At the City’s request, Chicago Title
    performed a tract index search on property described by
    the City by pin number. The search revealed that the last
    recorded conveyance of the property was to “Beythel
    Outcast Church” (a name Beth-El All Nations Church
    formerly used), and referred to the address as “1534 E.
    63rd St. Chicago, Illinois.”
    There were two other notices that the Tax Code requires,
    one under § 22-5, and one under § 22-15. See 35 ILL. COMP.
    4                                               No. 06-2082
    STAT. 200/22-5, 200/22-15. The former requires the pur-
    chaser, within four months and 15 days following a tax
    sale, to deliver to the county clerk a notice of the tax
    sale addressed to the party in whose name taxes were
    last assessed. See 35 ILL. COMP. STAT. 200/22-5. Section
    22-15 requires a purchaser to publish notice of the tax sale
    in the newspaper. The City complied with the former
    section by delivering to the county clerk a notice that, this
    time, was properly address to Beth-El at 1534 W. 63rd
    Street. The City also published notice of the sale and
    redemption period—with the correct address on West 63rd
    Street—in the Chicago Daily Law Bulletin.
    After the City filed its petition for a tax deed, and the
    redemption period expired, the City filed an “Application
    for an Order Directing the County Clerk to Issue a Tax
    Deed.” The application recites that the required no-
    tices—under §§ 22-5, 22-10, and 22-15—had been served,
    and the City’s counsel represented orally to the circuit
    court that all required notices had been served. Based on
    these representations, on July 7, 1998, the circuit court
    ordered the county clerk to issue the City a tax deed (the
    “tax-deed judgment”). The county clerk issued the City’s
    tax deed that day, and the City recorded it seven months
    later.
    The next thing we know for sure is that five years after
    taking title to the property the City filed an application
    in the Circuit Court of Cook County seeking actual posses-
    sion of the property. Nine days later Beth-El, through
    counsel, moved to vacate the tax-deed judgment by filing
    a petition under § 2-1401 of the Illinois Code of Civil
    Procedure, 735 ILL. COMP. STAT. 5/2-1401. The petition
    alleged, among other things, that the City fraudulently
    concealed the 1998 proceedings by sending the § 22-10
    notice of the right of redemption to Beth-El at the wrong
    address. As for the notice required by § 22-5, counsel for
    the Church told the circuit court that he had “no argument
    No. 06-2082                                               5
    there” and conceded that someone walked the correctly
    addressed notice to the county clerk’s office. But still the
    Church claimed that under § 22-45(3) of the Tax Code, 35
    ILL. COMP. STAT. 200/22-45, the judgment awarding the
    City a tax deed should be set aside because “the tax deed
    had been procured by fraud or deception.” Attached to the
    petition was an affidavit from Bishop Edgar Jackson, a
    pastor at Beth-El since 1995, who attested that the
    Church has never been located at 1534 East 63d Street,
    and that he was always under the impression that the
    Church was tax exempt.
    The City moved to dismiss Beth-El’s petition under § 2-
    619.1, 735 ILL. COMP. STAT. 5/2-619.1, arguing that the
    petition was filed outside § 2-1401’s two-year statute of
    limitations. See § 2-1401(c). Moreover, argued the City,
    what Beth-El alleged did not amount to fraudulent con-
    cealment. At the outset of the hearing on the cross-mo-
    tions, Beth-El’s counsel stated that he would like to
    “reserve, if possible” an argument that taxes should
    never have been assessed against the Church because it
    was tax exempt. He then stated: “I’m not asking this Court
    to hold this case up because that can be brought at any
    time. That would make it absolutely void because there
    would be no jurisdiction.” But then, puzzlingly, counsel
    focused on his argument that the tax deed was void
    because the tax sale had been fraudulently concealed.
    (Counsel undoubtedly meant that he wanted to “preserve”
    the issue of tax exemption, rather than reserve it—but
    he never actually made the argument in order to preserve
    it.)
    The circuit court ultimately held that the City’s mis-
    take in addressing the § 22-10 notice did not amount to
    fraudulent concealment of the tax sale. Thus, the court
    continued, Beth-El provided nothing to circumvent the
    two-year statute of limitations for actions under § 2-1401,
    and the motion to dismiss had to be granted. The court
    6                                              No. 06-2082
    denied a petition for rehearing. The Appellate Court of
    Illinois affirmed, City of Chi. v. Beth-El All Nations
    Church of God in Christ, No. 1-04-0364 (Ill. App. Ct. Mar.
    31, 2005) (unpublished order), and the Supreme Court of
    Illinois denied leave to appeal, City of Chi. v. Beth-El All
    Nations Church of God in Christ, 
    839 N.E.2d 1024
     (Ill.
    2005) (unpublished order).
    Once the mandate issued, the City renewed its applica-
    tion for possession of the property, which was pending
    during the § 2-1401 proceedings. The circuit court held
    a hearing on the application in early January 2006, at
    which Beth-El agreed to an order granting possession to
    the City, provided that the order be stayed until February
    28, 2006. On March 1, 2006, when a City employee came
    to put new locks on the property pursuant to the agree-
    ment transferring possession, he was asked by Bishop
    Jackson (by telephone) if the Church could have just one
    more day. After discussing the matter with counsel for
    the City, the employee agreed and left.
    Bishop Jackson spoke with the employee by phone
    because at that very moment he was filing this lawsuit,
    and a motion for a temporary restraining order, in the
    federal district court. The 57-page pro se complaint
    named various parties, including the City, the mayor,
    and the state-court judge who issued the tax deed and
    decided the § 2-1401 petition (they were the same). The
    Church claimed violations of the Fourth Amendment for
    “unreasonable search and seizure” of the Church’s prop-
    erty. The district court held a hearing, but the City
    attorneys did not learn of the suit in time to appear, so
    based on Bishop Jackson’s representations the court
    entered a TRO and enjoined the named defendants from
    attempting to evict Beth-El. The City subsequently moved
    to dismiss the case and to vacate the TRO primarily on
    grounds that the suit was barred by the Rooker-Feldman
    doctrine and the Tax Injunction Act, 
    28 U.S.C. § 1341
    . The
    No. 06-2082                                               7
    district court denied the motion. During all this, Beth-El
    filed a motion for a preliminary injunction, which the
    court was scheduled to hear on March 13, 2006.
    On that date, both parties appeared with counsel. The
    Church’s counsel stated that the Church would file an
    amended complaint raising claims under 
    42 U.S.C. § 1983
    for violations of the First Amendment and the Due Process
    Clause of the United States Constitution, as well as under
    the Religious Land Use and Institutionalized Persons Act,
    42 U.S.C. §§ 2000cc to 2000cc-5 (“RLUIPA”), and the
    Illinois Religious Freedom Restoration Act, 775 ILL. COMP.
    STAT. 35/15 (“IRFRA”). The City again argued that the
    district court lacked subject-matter jurisdiction to enter-
    tain the lawsuit, but the district court put jurisdictional
    considerations to one side and told the City to “present
    your side why preliminary injunction factors shouldn’t
    apply.” The City then shoehorned its jurisdictional argu-
    ment into the likelihood-of-success-on-the-merits prong
    for issuing injunctions, arguing that under Rooker-
    Feldman lower federal district courts lack subject-matter
    jurisdiction to overturn state-court judgments. The
    Church, relying on cases like Taylor v. Fed. Nat’l Mortgage
    Assoc., 
    374 F.3d 529
    , 534 (7th Cir. 2004), replied that
    this case fits into one of the exceptions to Rooker-Feldman,
    namely, that if a plaintiff in federal court did not have
    a “reasonable opportunity” to raise its claims in state-
    court proceedings, the doctrine does not apply and a
    district court has jurisdiction to consider the case.
    The Church’s sole witness at the hearing was Bishop
    Jackson, who testified that Beth-El had never paid prop-
    erty taxes while it occupied the property. Bishop Jackson
    explained that Beth-El had never received a tax bill, and
    he believed he was the person who would have received
    one. Bishop Jackson further testified that he did not
    discover that the property had been sold until, at the
    earliest, late in 2001.
    8                                               No. 06-2082
    Mark Davis, an attorney who handled the acquisition of
    the tax deed, was the principal witness on the City’s
    behalf. According to Davis, the City sent the Church
    several letters in the years following the tax sale encourag-
    ing it to obtain a tax exemption for the property. For
    example, in a letter dated September 20, 1999, an attor-
    ney representing the City, Marguerite Quinn, advised
    Bishop Jackson that the City had taken title to the
    property in a tax proceeding. Quinn encouraged the Bishop
    to consult an attorney. Receiving no response, Quinn wrote
    again to Bishop Jackson three months later, encouraging
    him to obtain legal representation and advising him that
    if the City received no response it may be forced to evict
    Beth-El. In February 2000 Quinn received a letter from
    Bishop James Baker, Presiding Regional Bishop of the
    Church of God in Christ United (which, according to
    Bishop Jackson, is Beth-El’s “canopy international organi-
    zation”), advising the City of a partial exemption for the
    Church’s property (which, ironically, Bishop Baker identi-
    fies by that nasty address: 1638 East 63rd Street). Bishop
    Baker attached an exemption certificate from the Illinois
    Department of Revenue dated July 1, 1999, which provides
    that the Church’s parcel is tax exempt, except for a resale
    shop on the first floor and meeting rooms on the second
    floor. The certificate was procured by Beth-El having
    filed an application for the exemption on March 26, 1998,
    just two months before the redemption period was set to
    expire. The application is attached to the Church’s com-
    plaint, and it is signed by Bishop Jackson. (The application
    also identifies the property as “1534 E. 63rd Street”;
    apparently no one could keep the address straight.) Bishop
    Baker’s letter to Quinn says that the partial exemption
    should have been a full exemption because all the opera-
    tions on the property related to activities of the Church.
    He advised that Bishop Jackson was planning to retain a
    law firm to apply for a retroactive full exemption. But
    No. 06-2082                                               9
    according to Davis, the City heard nothing from the
    Church for the next two years. So the City sent two more
    letters, one in May 2002, and one in April 2003, advising
    the Church yet again that the City owned the property,
    and that Beth-El should obtain counsel to pursue a tax
    exemption.
    On the last day of testimony, after the City presented its
    witnesses, Bishop Jackson took the stand again as a
    rebuttal witness. He denied seeing any of the letters the
    City produced. He testified that, despite his signature
    appearing on the application, he did not know who ap-
    plied for the partial exemption granted by the Illinois
    Department of Revenue or what Bishop Baker had written
    to Quinn. He also testified for the first time about his
    interactions with a man named Charles Bowen, a mayoral
    assistant who acts as a liaison to community churches.
    According to Bishop Jackson, he believed the City would
    return the title even after it was acquired because Bowen
    assured him that it would be done.
    The district court concluded that it had subject-matter
    jurisdiction because the misaddressed notice deprived
    Beth-El of a reasonable opportunity to have its claims
    heard in state court. Therefore, continued the court,
    neither Rooker-Feldman nor the Tax Injunction Act
    barred this suit in federal court. The court then ruled that
    “the likelihood of success on the merits factor favors the
    Church,” but the court did not identify under what theory
    the Church was likely to prevail or why. The court also
    reasoned that the two-year statute of limitations for claims
    under 
    42 U.S.C. § 1983
     did not apply in light of Bowen’s
    representations to the Church that the City would return
    the deed. Finally, the court concluded that the balance of
    harms and public interest favored Beth-El. “In this coun-
    try,” the court concluded, “even a church is entitled to
    its day in court. That did not happen in this case.” The
    court then entered a preliminary injunction enjoining the
    10                                             No. 06-2082
    defendants and their agents from “exercising any owner-
    ship or property rights, including any eviction attempts,
    over the property located at 1534 W. 63rd Street [Ah, the
    address was correct!] Chicago, Illinois.”
    On appeal, the City renews its arguments that the Tax
    Injunction Act and Rooker-Feldman deprived the district
    court of jurisdiction over this case. Because federal courts
    must determine that they have jurisdiction before pro-
    ceeding to the merits, see Lance v. Coffman, 
    127 S.Ct. 1194
    , 1196 (2007), we begin, as the district court did, with
    the Rooker-Feldman doctrine. (Whether we address
    Rooker-Feldman or the Tax Injunction Act first matters
    not because either one, if applicable, would bar this case
    in federal court. See Crestview Vill. Apartments v. U.S.
    Dep’t. of Hous. and Urban Dev., 
    383 F.3d 552
    , 557 (7th Cir.
    2004) (Rooker-Feldman is jurisdictional); Platteville Area
    Apartment Ass’n v. City of Platteville, 
    179 F.3d 574
    , 582
    (7th Cir. 1999) (Tax Injunction Act is jurisdictional).)
    The City begins by arguing that Rooker-Feldman ap-
    plies because Beth-El seeks directly to overturn a state-
    court judgment. Beth-El’s response is that the district
    court correctly refused to apply Rooker-Feldman because
    the Church lacked a reasonable opportunity to challenge
    the state-court judgment. Under the Rooker-Feldman doc-
    trine, lower federal courts lack subject-matter jurisdic-
    tion when, after state proceedings have ended, a losing
    party in state court files suit in federal court complaining
    of an injury caused by the state-court judgment and
    seeking review and rejection of that judgment. See Exxon
    Mobil Corp. v. Saudi Basic Indus. Corp., 
    544 U.S. 280
    , 284
    (2005). In determining whether a federal plaintiff seeks
    review of a state-court judgment, we ask whether the
    injury alleged resulted from the state-court judgment
    itself. See Centres, Inc. v. Town of Brookfield, Wis., 
    148 F.3d 699
    , 701-02 (7th Cir. 1998). If it does, Rooker-Feldm-
    No. 06-2082                                               11
    an bars the claim. 
    Id. at 702
    . If the injury is independent
    of the state-court judgment, or if the federal claim alleges
    “a prior injury that a state court failed to remedy,” Rooker-
    Feldman is no barrier to the federal suit. 
    Id.
     Rooker-
    Feldman also applies to bar federal claims that
    are “inextricably intertwined” with a state-court judg-
    ment, except where the plaintiff lacked a reasonable
    opportunity to present those claims in state court. See
    Taylor, 
    374 F.3d at 534-35
    ; Brokaw v. Weaver, 
    305 F.3d 660
    , 668 (7th Cir. 2002); Long v. Shorebank Dev. Corp.,
    
    182 F.3d 548
    , 556-57 (7th Cir. 1999).
    In this case, the Church has sought all along to retain
    possession and regain title to the property. Beth-El has
    never identified any injury separate from the tax deed
    judgment; it has not alleged, for example, that the City’s
    very act of misaddressing the notice violated a state or
    federal statute, cf. Long, 
    182 F.3d at 556
     (holding Rooker-
    Feldman inapplicable to claim that defendants violated
    Fair Debt Collection Practices Act by sending fraudulent
    notice of overdue rent even though notice ultimately led
    to eviction order because sending of fraudulent notice
    itself was an injury independent of eviction order). Thus,
    Beth-El’s injury was caused by—and its federal due-
    process claim arises directly out of—the tax deed judg-
    ment. See Holt v. Lake County Bd. of Cmm’rs, 
    408 F.3d 335
    , 336 (7th Cir. 2005); Ritter v. Ross, 
    992 F.2d 750
    , 754-
    55 (7th Cir. 1993). But when Beth-El argues that it lacked
    a reasonable opportunity to be heard in state court, it also
    challenges the § 2-1401 proceeding and the judgment that
    resulted from it. So what we have here is an attack on not
    one, but two state-court judgments. And, as Beth-El sees
    it, the interplay of these two state-court proceedings, by
    peculiarities specific to tax sale proceedings, deprived it of
    a reasonable opportunity to challenge to the tax sale.
    In deciding whether Beth-El lacked a reasonable oppor-
    tunity to present its claims in state court, we focus on
    12                                             No. 06-2082
    difficulties caused not by opposing parties, but by state-
    court rules or procedures. See Taylor, 
    374 F.3d at 534-35
    ;
    Long, 
    182 F.3d at 558
    . In Long, for example, we held that
    Rooker-Feldman did not apply because the state court’s
    forcible entry and detainer proceedings were so sum-
    mary that they did not give the plaintiff a reasonable
    opportunity to contest an allegation of overdue rent. 
    182 F.3d at 559-60
    . Beth-El maintains that Illinois’ post-
    judgment procedures for challenging tax-deed judgments
    are similarly limited because a petition to vacate a judg-
    ment must be brought within two years unless “the ground
    for relief is fraudulently concealed,” 735 ILL. COMP. STAT.
    5-2-1401 (emphasis added). According to the Church, the
    only way it could dodge dismissal under the statute of
    limitations was to show that the ground for relief was
    fraudulently concealed.
    But there was another way. Void judgments may be
    attacked at any time. § 2-1401(f); Sarkissian v. Chi. Bd. Of
    Ed., 
    776 N.E.2d 195
    , 201-02 (Ill. 2002). The Church
    acknowledged this principle in the state-court proceed-
    ings, but it now shifts its position to contend that there
    is no ground under Illinois law on which to argue that
    the tax-deed judgment was void. As the Church says, it
    could not argue that the misaddressed notice deprived the
    circuit court of jurisdiction and consequently voided the
    tax-deed judgment because the tax-deed proceeding
    requires only in rem jurisdiction, which the circuit court
    had. Although that appears to be a correct statement of
    Illinois law, see e.g., Zadik v. Pioneer Bank and Trust Co.,
    
    551 N.E.2d 343
    , 346 (Ill. App. Ct. 1990), it misses the
    point. Under Illinois law, a judgment approving a tax sale
    for tax-exempt property is void and may be attacked at any
    time. See Emalfarb v. Krater, 
    640 N.E.2d 325
    , 330 (Ill.
    App. Ct. 1994); Standard Bank & Trust Co. v. Barnard,
    
    593 N.E.2d 538
    , 547 (Ill. App. Ct. 1991); Novak v. Smith,
    
    554 N.E.2d 652
    , 655 (Ill. App. Ct. 1990). The Church’s
    No. 06-2082                                               13
    postjudgment counsel recognized this. In fact, the Church’s
    underlying gripe about the tax sale (aside from lack of
    notice) stems from its belief that the property was tax
    exempt. If Beth-El had shown up at the prove up prior to
    the issuance of the tax deed, it would presumably have
    argued that a tax deed should not issue because the
    property sold was tax exempt.
    But the Church has simply never made the argument;
    instead, this is the very argument that postjudgment
    counsel “reserved” because he recognized he could raise
    it at any time. When we asked at oral argument why this
    issue was not explored earlier, the Church’s counsel
    informed us that an argument about tax exemption would
    have been fruitless because Beth-El did not own the
    property after 1998 and could not obtain a tax exemption
    for it. The Church followed up with a post-argument letter,
    citing the Illinois Department of Revenue’s website for
    the proposition that, to qualify for a property-tax exemp-
    tion, an organization must own the property and use it
    exclusively for religious purposes. For its part, the City
    contends that the test for tax exemption is “use, not
    ownership.”
    Illinois courts look to the Illinois constitution and the
    Illinois Property Tax Code to determine if a parcel is tax
    exempt. See Swank v. Dep’t of Rev., 
    785 N.E.2d 204
    , 208
    (Ill. App. Ct. 2003); In re Ward, 
    724 N.E.2d 1
    , 3-4 (Ill. App.
    Ct. 2000). The Illinois constitution provides that the
    General Assembly may exempt from taxation property
    used exclusively for religious purposes. ILL. CONST., art.
    IX, § 6. Under the Tax Code, property that is used exclu-
    sively for “religious purposes” qualifies for exemption so
    long as it is not used with “a view to profit.” 35 ILL. COMP.
    STAT. 200/15-40(a)(1). Thus, if the Church uses the prop-
    erty for religious purposes and without a view to profit, as
    it has always claimed that it does, the property would
    have qualified for a tax exemption both before and even
    14                                                 No. 06-2082
    after the City bought it in 1998. That is to say, the Church
    could have—and should have—argued in the § 2-1401
    proceeding that the tax-deed judgment was void because
    the property sold was tax exempt.
    At least one virtually identical claim has been successful
    in an Illinois court. See New Holy Temple Missionary
    Baptist v. Discount Inn, Inc., No. 1-05-3010, 
    2007 WL 438254
    , *4 (Ill. App. Ct. Feb. 9, 2007).1 In Discount Inn,
    two parcels of land belonging to New Holy Temple Mission-
    ary Baptist Church were sold for delinquent taxes. One
    parcel housed New Holy Temple’s church building, while
    the other was the church’s parking lot. Both parcels
    were tax exempt from 1976 to 1998, but from 1999
    through 2003 they were listed as taxable on Cook County’s
    assessment rolls. After a forfeiture tax sale, the parking-
    lot parcel of the property was assigned to Discount Inn,
    who later applied for an order directing the county clerk
    to issue a tax deed. After a hearing, the circuit court
    issued the order. New Holy Temple filed a petition under
    § 2-1401 seeking to vacate the circuit court’s order, and
    Discount Inn moved to dismiss the petition. The circuit
    court granted Discount Inn’s motion, but the Appellate
    Court of Illinois reversed. According to the appellate court,
    New Holy Temple had a meritorious defense to the tax
    sale because the parking lot should have been exempt
    from taxation. As the appellate court found, “[t]he church
    presented uncontroverted evidence that the parking lot
    had been used solely and continuously for church purposes
    and without a view to profit.”
    Because Beth-El, like New Holy Temple, could have
    argued in the § 2-1401 proceeding that the property sold
    was tax exempt, the state-court system was not closed to
    the Church as it may have been to the plaintiff in Long,
    1
    Decided two days after we heard oral argument in this case.
    No. 06-2082                                               15
    a case we cited earlier. The Church has simply never
    pursued its right to a retroactive tax exemption. Whether
    it may do so now will be governed by Illinois’ law on
    successive petitions under § 2-1401. The point here is
    that federal court is not the place for Beth-El to obtain
    the relief it seeks. See Manley v. City of Chi., 
    236 F.3d 392
    ,
    397 (7th Cir. 2001) (stating that a plaintiff “cannot avoid
    Rooker-Feldman by simply not submitting his claim in
    state court”). Beth-El’s claims under § 1983, RLUIPA, and
    IRFRA are all targeted to overturn the state-court judg-
    ments, and as such, they are barred by Rooker-Feldman.
    Accordingly, we VACATE the grant of the preliminary
    injunction and REMAND with instructions to dismiss this
    case for lack of subject-matter jurisdiction. No costs are
    awarded.
    A true Copy:
    Teste:
    ________________________________
    Clerk of the United States Court of
    Appeals for the Seventh Circuit
    USCA-02-C-0072—5-14-07
    

Document Info

Docket Number: 06-2082

Judges: Per Curiam

Filed Date: 5/14/2007

Precedential Status: Precedential

Modified Date: 9/24/2015

Authorities (19)

Novak v. Smith , 197 Ill. App. 3d 390 ( 1990 )

Swank v. Department of Revenue , 336 Ill. App. 3d 851 ( 2003 )

Lance v. Coffman , 127 S. Ct. 1194 ( 2007 )

elmer-ritter-and-helen-ritter-v-peggy-s-ross-county-treasurer-for-rock , 992 F.2d 750 ( 1993 )

Exxon Mobil Corp. v. Saudi Basic Industries Corp. , 125 S. Ct. 1517 ( 2005 )

In Re Application of County Treasurer , 194 Ill. App. 3d 721 ( 1990 )

sasha-long-an-individual-v-shorebank-development-corporation-fka-city , 182 F.3d 548 ( 1999 )

In Re Application of Cook County Collector , 228 Ill. App. 3d 719 ( 1991 )

Centres, Inc. And Centres Ventures, Inc. v. Town of ... , 148 F.3d 699 ( 1998 )

Platteville Area Apartment Association v. City of ... , 179 F.3d 574 ( 1999 )

Marietta Taylor v. Federal National Mortgage Association, ... , 374 F.3d 529 ( 2004 )

Crestview Village Apartments v. United States Department of ... , 383 F.3d 552 ( 2004 )

Emalfarb v. Krater , 266 Ill. App. 3d 243 ( 1994 )

In Re Ward , 311 Ill. App. 3d 314 ( 2000 )

Sarkissian v. Chicago Board of Education , 201 Ill. 2d 95 ( 2002 )

A.D. Brokaw v. Karen Weaver, Mercer County, State of ... , 305 F.3d 660 ( 2002 )

Curtis L. Holt v. Lake County Board of Commissioners, Peggy ... , 408 F.3d 335 ( 2005 )

John J. Manley v. City of Chicago , 236 F.3d 392 ( 2001 )

People v. Meyers , 158 Ill. 2d 45 ( 1994 )

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