In the case of Bi-Metallic Inv. Co. v. Colorado (239 U.S. 441 (1915)) Denver raised property taxes by 40% across the board. City residents sued claiming they were denied due process, but the US Supreme Court found that they were not entitled to due process because: There were a lot of people who would have to be heard from. The landowners were voters who could remove the officials from office. The decision was a generic across the board decision that did not have any individualized determinations. Individual landowners could contest their individual bills. Bi-metallic is often cited for the proposition that when an Agency is functioning in a legislative capacity they are generally not required to provide individual due process. Basically, citizens can't sue about a change in the law. If Congress raises taxes, you can't sue Congress because you don't want to pay, you can only vote for someone else in the next election.