United States v. Broward County, Florida, William Markham, Broward County Appraiser, Joseph E. Rosenhagen, Broward County Revenue Collector

DYER, Senior Circuit Judge:

The question before us is whether the district court erred in holding that it lacked subject matter jurisdiction to entertain this action brought by the United States against the defendants challenging the amount of an assessment of real property taxes on a federally-owned building and seeking a refund of taxes. We hold that there was subject matter jurisdiction and reverse.

The facts are not in dispute. The United States owns the Federal Building located at 299 E. Broward Boulevard, Ft. Lauderdale, Florida. Prior to its construction, the United States owned in fee…