Zarda v. State

The opinion of the court was delivered by The plaintiffs appeal from the order of the district court
dismissing their action for mandamus, an accounting, declaratory
and injunctive relief, recovery of taxes paid together with
interest, and recovery of costs, including attorney fees, under
42 U.S.C. § 1983 (1988). The plaintiffs filed this action as a
class action on behalf of taxpayers whose motor vehicle
registration month was any month after February. The class was
not certified, and plaintiffs' action was dismissed for lack of
subject matter jurisdiction due to plaintiffs' failure to exhaust
their administrative remedies. The primary defendants are the
Kansas Department of Revenue and the Johnson County Board of
Commissioners. The single underlying issue is whether the alphabetical
"staggered registration system" for motor vehicle registration
and taxation, established by K.A.R. 92-51-21, unconstitutionally
discriminated against persons whose registration month was any
month after February. The sole issue in this appeal is whether
the district court lacked subject matter jurisdiction on the
ground that plaintiffs had failed to exhaust administrative
remedies.