MANION, Circuit Judge.
Scott Air Force Base Properties, LLC ("the Company"), brought this action against the County of St. Clair, Illinois ("the County") seeking a declaratory judgment that its leasehold interest in two parcels of land located on the Scott Air Force Base is not subject to the property tax which the County assessed. The district court held that the Tax Injunction Act ("TIA" or "the Act"), 28 U.S.C. § 1341, divested it of subject matter jurisdiction...
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