Bucci v. Applied Business Controls, Inc.

MEMORANDUM AND ORDER

KATZ, District Judge.

This action for damages under 42 U.S.C. § 1983 challenges the constitutionality of procedures defendants used to collect taxes allegedly owed by the plaintiff under an earned income tax levied by the Norristown Area School District and the Borough of Norristown. On August 22, 1984, this Court denied defendants’ Motions to Dismiss finding the record at that time insufficient to resolve whether the action was barred by the Supreme Court’s decision in Fair Assessment in Real Estate, Inc. v. McNary, 454 U.S. 100, 102 S.Ct. 177, 70 L.Ed.2d 271 (1981).1…