Berger Levee District, Franklin County, Missouri v. United States
Court of Appeals for the Eighth Circuit
1Opinion of the Court
BOWMAN, Circuit Judge.
Berger Levee District appeals from the order of the District Court granting the Government’s'motion to dismiss the Levee District’s action to collect the unpaid balance of local levee and maintenance taxes assessed on-property purchased by'the Government in September 1995: Because we conclude that the District Court lacked jurisdiction to entertain this action, we vacate the District Court’s order dismissing the Levee District’s action for. failure to state a claim and remand the ease for -dismissal for lack of jurisdiction.
I
The Berger Levee District was incorporated…
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