Buchanan County v. EQUITABLE PRODUCTION CO.

OPINION AND ORDER

JAMES P. JONES, District Judge.

In this local license tax collection case removed to this court by the defendant taxpayer based on diversity of citizenship, the plaintiff taxing authority has moved to voluntarily dismiss the case without prejudice in order to refile it in state court with additional nondiverse defendants so that it cannot be removed to federal court. Because the defendant will likely be prejudiced by such a dismissal, I will deny the motion.

I

The plaintiff, Buchanan County, Virginia, brought this action against the defendants, Equitable Production Company,…