Tolu Tolu v. District of Columbia

In this class action, appellants challenge the District of Columbia’s 2005 tax assessment of certain residential properties which contain lead contamination in pipes conveying water to their homes. They seek to invalidate the 2005 assessment. We must first determine, however, whether the District’s Anti-Injunction Act, D.C.Code § 47-3307 (2001) — which provides that “[n]o suit shall be filed to enjoin the assessment or collection by the District of Columbia or any of its officers, agents, or employees of any tax” — bars appellants’ action.

The trial court orally granted the District’s motion…