McGowan v. Capital Center, Inc.

MEMORANDUM OPINION AND ORDER

TOM S. LEE, Chief Judge.

The plaintiffs in this cause, David K. McGowan, Ted R. French Recoverable Trust, Suzanne McGowan Johnson, Adele McGowan Hudgins, James A. Phyfer, Jr. and Tally Phyfer McCormack, have filed a motion for summary judgment by which they seek an adjudication that the “tax” authorized by the Mississippi Business, Improvement Districts Act, Miss.Code Ann. § 21-43-101 et seq., violates both the Fourteenth Amendment of the United States Constitution and Section 112 of the Mississippi Constitution. The State of Mississippi 1 and City of Jackson,…