Lussier v. STATE OF FLA., DEPT. OF HWY. SAFETY AND MOTOR VEHICLES

ORDER AND OPINION

HODGES, District Judge.

At issue in this case is whether the Tax Injunction Act, 28 U.S.C. § 1341, precludes a federal court from considering a challenge to a Florida statute that imposes a charge by the state for the issuance of special parking permits for the disabled. Because I conclude that the assessment is a tax under state law and that the Florida state courts provide an adequate forum for the pursuit of the Plaintiffs’ federal claims, the Defendant’s motion to dismiss (Doe. 3) will be granted and the case dismissed for want of subject matter jurisdiction.

BACKGROUND

Since…