Opinion ID: 751919
Heading Depth: 3
Heading Rank: 1

Heading: Does the Language of the TIA Cover This Case?

Text: 22 The TIA only applies to situations involving a tax under State law and in which the state does not provide a plain, speedy and efficient remedy. 28 U.S.C. § 1341 (1994). Neither party contends that the tax at issue is not a tax under state law within the meaning of the TIA, so we will assume arguendo that it is, an assumption consistent with the law in this circuit. 4 As for the existence of a plain, speedy and efficient remedy in the Alabama courts, Jefferson County argues that the Alabama Declaratory Judgment Act, ALA.CODE § 6-6-220 (1997), and the judges' ability to assert their constitutional objections to the tax as affirmative defenses in their answer in a state court suit provide the necessary remedies. See Supplemental En Banc Brief for Appellant at 15-16. The defendants do not contest the issue, 5 but in any event we agree with Jefferson County's argument on this point. See Richards v. Jefferson County, 789 F.Supp. 369, 371 (N.D.Ala.) (finding Alabama's remedies adequate for TIA purposes in suit concerning same ordinance), aff'd, 983 F.2d 237 (11th Cir.1992). We hold that the case at bar falls within the scope of the TIA. 23