In Amos v. Glynn County Board of Tax Assessors, the Eleventh Circuit held that the Tax Injunction Act, 28 U.S.C. § 1341, deprived the District Court of subject-matter jurisdiction, in a case where the plaintiffs sought class relief against the way the County assessed real property taxes. The appeals court concluded that state law affords the plaintiffs "a ‘plain, speedy and efficient remedy.’”
I've wondered whether the Tax Injunction Act would have some effect on litigation over the landfill fee in Wise County, but then a landfill fee might not be considered a tax for the purposes of that Act - besides which, I'm not sure whether there is a "plain, speedy, and efficient" remedy for trying to recover fees that were collected illegally.
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