County of Nassau, NY v. Hotels. Com, LP

Plaintiff-Appellant County of Nassau (the “County” or “Nassau”) appeals a decision of the District Court dismissing its complaint pursuant to Fed.R.Civ.P. 12(b)(1) for lack of subject matter jurisdiction. County of Nassau v. Hotels.com, LP, 594 F.Supp.2d 251 (E.D.N.Y.2007). The District Court based its decision on the failure of the County to allege that it complied with administrative processes for assessing and collecting taxes, thus exhausting its administrative remedies, prior to commencing its action to recover those taxes. See id. at 258-59. On appeal, the County argues that no…