Case Name: Robert C. HART, Plaintiff-Appellant, v. Laura B. FITZPATRICK, Clark County Treasurer, Defendant-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 2005-09-15
Citations: 143 F. App'x 832
Docket Number: No. 04-17557
Parties: Robert C. HART, Plaintiff—Appellant, v. Laura B. FITZPATRICK, Clark County Treasurer, Defendant—Appellee.
Judges: Before: REINHARDT, RYMER, and HAWKINS, Circuit Judges.
Reporter: West's Federal Appendix
Volume: 143
Pages: 832–832

Head Matter:
Robert C. HART, Plaintiff—Appellant, v. Laura B. FITZPATRICK, Clark County Treasurer, Defendant—Appellee.
No. 04-17557.
United States Court of Appeals, Ninth Circuit.
Submitted Sept. 12, 2005.
Decided Sept. 15, 2005.
Robert C. Hart, Las Vegas, NV, pro se.
Mark E. Wood, Esq., Clark County District Attorney’s Office, Las Vegas, NV, for Defendant-Appellee.
Before: REINHARDT, RYMER, and HAWKINS, Circuit Judges.
The panel unanimously finds this case suitable for decision without oral argument. See Fed. R.App. P. 34(a)(2).

Opinion:
MEMORANDUM
Robert C. Hart appeals pro se the district court's order dismissing his action alleging that Clark County Treasurer, Laura B. Fitzpatrick, violated his constitutional rights by attempting to collect taxes on his real property. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo the district court's dismissal for lack of subject matter jurisdiction, Jerron West, Inc. v. Cal. State Bd. of Equalization, 129 F.3d 1334, 1337 (9th Cir.1997), and we affirm.
The district court properly held that it lacked jurisdiction over Hart's action because he already attempted, unsuccessfully, to obtain a state court judgment against appellee over the same property at issue in the instant action. See 28 U.S.C. § 1341 ("The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State."); Patel v. City of San Bernardino, 310 F.3d 1138, 1140 (9th Cir.2002) (prohibiting declaratory and injunctive relief in federal court where taxpayer has adequate state court remedy and proscribing claims for damages).
Hart's remaining contentions lack merit.
AFFIRMED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.