Town of Ball v. Rapides Parish Police Jury

CHARLES CLARK, Circuit Judge:

The question on this appeal is whether the Tax Injunction Act of 1937, 28 U.S.C. § 1341, bars an action by a municipal corporation to enjoin the collection of a state tax when the municipality was not incorporated until after the enactment of the tax and until after the expiration of the state limitation period for bringing challenges to the tax. We hold that the municipality does not have a plain, speedy and efficient state remedy and that its suit is therefore not barred by section 1341.

On September 19, 1967, the citizens of Rapides Parish, Louisiana, approved a…