McLEOD v. COLUMBIA COUNTY, GA

No. CV 101-122.

254 F.Supp.2d 1340 (2003)

Donald L. McLEOD, an individual, for and on behalf of all persons owning property within Columbia County subject to the, challenged tax; R.E. Watkins, Jr., an individual, for and on behalf of all persons owning property within Columbia County subject to the challenged tax; Charles E. McLeod, an individual, for and on behalf of all persons owning property within Columbia County subject to the challenged tax; George Fuller, Jr., an individual for and on behalf of all persons owning property within Columbia County subject to the challenged tax, Plaintiffs, v. COLUMBIA COUNTY, GEORGIA, through the chair of Columbia County Board of Commissioners, Barry A. Fleming, Defendants.

United States District Court, S.D. Georgia, Augusta Division.

March 31, 2003.


Attorney(s) appearing for the Case

John Paul Batson, John B. Long, Tucker, Everitt, Long, Brewton & Lanier, PC, Augusta, GA, for plaintiffs.

James B. Ellington and Patrick J. Rice, Hull, Towill, Norman, Barrett & Salley, PC, Augusta, GA, for Defendant.


ORDER

BOWEN, District Judge.

On June 27, 2002, the United States Court of Appeals for the Eleventh Circuit declined to determine whether the Tax Injunction Act ("TIA"), 28 U.S.C.A. § 1341 (1993), divested this Court of jurisdiction to hear this case. (Doc. No. 45.) Fully aware of its duty to assure subject matter jurisdiction before disposing of a case on its merits, see Smith v. GTE Corp., 236 F.3d 1292, 1299...

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