Wyoming Community Development Authority v. Baker

BARRETT, Circuit Judge.

Wyoming Community Development Authority (Authority)1 appeals from the dismissal by the district court of its suit for judicial review of final agency action. The district court found that it lacked subject matter jurisdiction.

This case arose under the Mortgage Subsidy Bond Tax Act of 1980 (Act), pertinent *365regulations, and various revenue procedures. The Act contains conditions which, if met, allow state organizations such as the Authority to offer reduced rate financing for housing within the state. The Act provides that if mortgage loans are made in certain targeted…