Green v. Klinkofe

MEMORANDUM OF DECISION AND ORDER

ESCHBACH, Chief Judge.

This cause is before the court on plaintiff’s motion for a temporary restraining order. 1 For the reasons given below, this motion will be denied and the cause will be dismissed for lack of subject matter jurisdiction.

In this claim under 42 U.S.C. § 1983, the plaintiff, in the name of a prospective class, 2 contends that the provisions of the Indiana Gross Income Tax Act which authorize the tax collectors to levy upon the property of delinquent taxpayers without benefit of a hearing or an adjudication of tax liability, Ind. Code § 6-2-1-18…