Legal Opinion
Scott Air Force Base Properties, LLC v. COUNTY, ST. CLAIR, ILL.
Court of Appeals for the Seventh Circuit
Decided November 14, 2008No. 08-1497PublishedCited by 59 opinions
1Opinion of the Court
MANION, Circuit Judge.
Scott Air Force Base Properties, LLC (“the Company”), brought this action against the County of St. Clair, Illinois (“the County”) seeking a declaratory judgment that its leasehold interest in two parcels of land located on the Scott Air Force Base is not subject to the property tax which the County assessed. The district court held that the Tax Injunction Act (“TIA” or “the Act”), 28 U.S.C. § 1341, divested it of subject matter jurisdiction and dismissed the case. The Company has appealed. We affirm.
I. Background
The Military Housing Privatization Initiative (“MHPI”),…
2Cases cited32 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- New Orleans Public Service, Inc. v. Council of City of New OrleansSupreme Court of the United States · 1989
- Ex Parte McCardleSupreme Court of the United States · 1869
- Mansfield, Coldwater & Lake Michigan Railway Co. v. SwanSupreme Court of the United States · 1884
- Hibbs v. WinnSupreme Court of the United States · 2004
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3Cited by59 opinions
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- In Re AT & T Mobility Wireless Data Services Sales Tax LitigationDistrict Court, N.D. Illinois · 2011
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