Indian Creek Monument Sales v. Adkins

OPINION

JONES, District Judge.

The plaintiffs, businesses located in Wise County, Virginia, seek in this § 1983 action a refund of payments made to the county government under an unconstitutional solid waste disposal fee. The issue before me is whether the principles of comity or the Tax Injunction Act, 28 U.S.C.A. § 1341 (West 1993), divest this court of subject matter jurisdiction. After consideration of the pertinent authority, I find this court should not accept jurisdiction of the case.

I

This case is not the first in the legal contest between the Wise County Board of Supervisors and certain…