No. 20- IN THE Supreme Court of the United States MARIA PAppAS, TREASURER AND EX-OFFICIO COLLEctOR OF COOK COUntY, ILLINOIS AND THE COUntY OF COOK, Petitioners, v. A.F. MOORE & ASSOCIATES, Inc., J. EmIL AnDERSON & SON, Inc., PRIME GROUP REALTY TRUST, AmERICAN AcADEMY OF ORTHOPAEDIC SURGEONS, ERLIng EIDE, FOX VALLEY/RIVER OAKS PARTNERSHIP, SIMON PROPERTY GROUP, INC. AND FRITZ KAEGI, ASSESSOR OF COOK COUNTY, Respondents. ON PETITION FOR A WRIT OF CERTIORARI TO THE UNITED STATES CouRT OF AppEALS FOR THE SEVENTH CIRcuIT PETITION FOR A WRIT OF CERTIORARI CATHY MCNEIL STEIN KIMBERLY M. FOXX AssisTANT STATE’S ATTORNEY COOK COUNTY STATE’S ATTORNEY CHIEF, CIVIL ACTIONS BUREAU 500 Richard J. Daley Center Chicago, Illinois 60602 PAUL A. CASTIGLIONE* (312) 603-2350 ANTHONY M. O’BRIEN
[email protected] AssisTANT STATE’S ATTORNEYS Of Counsel Counsel for Petitioners * Counsel of Record 297284 A (800) 274-3321 • (800) 359-6859 i QUESTIONS PRESENTED 1. Whether the Equal Protection Clause mandates that a real estate taxpayer seeking a refund based on an over assessment of real property be able to challenge the methodology that the assessing official used and to conduct discovery on such assessment methodology, where that methodology is not probative to the refund claim that State law provides and where State law provides a complete and adequate remedy in which all objections to taxes may be raised. 2. Whether the decision below improperly held that the Tax Injunction Act and the comity doctrine did not bar federal jurisdiction over Respondents’