Lightwave Technologies, L.L.C. v. Escambia County

MEMORANDUM OPINION AND ORDER

HAND, Senior District Judge.

This action comes before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction (Doc. 15). Because. the court agrees that the Tax Injunction Act, 28 U.S.C. § 1341, prohibits it to grant the relief sought in plaintiffs complaint, the motion to dismiss shall be granted.

I. BACKGROUND

The plaintiff, Lightwave Technologies, L.L.C. (“Lightwave”), is a telecommunications company with its principal place of business in Monroeville, Alabama. Lightwave alleges that it embarked on a project to construct a fiber-optic…