Judybill Osceola Enrolled Member of the Seminole Indian Tribe of Florida and All Others Similarly Situated v. Florida Department of Revenue

HATCHETT, Circuit Judge.

In this appeal, an individual Seminole Indian, who is not a tribe representative or official, asserts that the district court erred in ruling that 28 U.S.C. § 1362, which provides federal question jurisdiction for Indian tribes, does not also serve as an exception to the bar of the Tax Injunction Act (28 U.S.C. § 1341). We affirm.

FACTS

Judybill Osceola brought this action as an alleged class representative of all Florida Seminole Indians (“appellants”). Osceola filed this lawsuit in her individual capacity and not as an official of a recognized tribal government. She…