Legal Opinion
Home Builders Ass'n of Mississippi, Inc. v. City of Madison
Court of Appeals for the Fifth Circuit
Decided July 1, 1998No. 97-60285PublishedCited by 1,113 opinions
1Opinion of the Court
WISDOM, Senior Circuit Judge:
I. Introduction
The sole question before us is whether the Tax Injunction Act of 1937 bars a federal district court from exercising jurisdiction over a plaintiffs complaint that a municipal impact fee ordinance violates the Fifth and Fourteenth Amendments to the United States Constitution. The district court held that it does, and therefore dismissed the complaint for want of subject matter jurisdiction. We affirm.
II. Background
In 1986, the city of Madison, Mississippi, adopted an impact fee ordinance that required developers and builders in new residential areas…
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