Lucky Dogs LLC et al v. City of Santa Rosa et al

Filing 64

ORDER by Judge Charles R. Breyer granting 32 Motion to Dismiss and Dismissing Count Five. (crblc1, COURT STAFF) (Filed on 9/9/2011)

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IN THE UNITED STATES DISTRICT COURT

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FOR THE NORTHERN DISTRICT OF CALIFORNIA

United States District Court
For the Northern District of California

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No. C 10-03381 CRB

LUCKY DOGS LLC, et al.,

ORDER GRANTING MOTION TO
DISMISS AND DISMISSING COUNT
FIVE

Plaintiffs,
v.
CITY OF SANTA ROSA, et al.,
Defendants.

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Count Five of Plaintiffs’ First Amended Complaint asks the Court to declare whether

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the City of Napa or the City of Santa Rosa is owed business tax on the two apartments at

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issue in this case. See dkt. 26 ¶¶ 35-47. As the Court held from the bench at the motion

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hearing today, the Court lacks jurisdiction to make such a determination under the Tax

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Injunction Act, 28 U.S.C. § 1341. Accordingly, the City of Napa’s Motion to Dismiss, dkt.

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33, is GRANTED. For the same reason, Count Five is DISMISSED as to the remaining

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defendant, the City of Santa Rosa. This disposition is made without prejudice to Plaintiffs

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raising such a claim in the appropriate state forum.

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IT IS SO ORDERED.

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Dated: September 9, 2011

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G:\CRBALL\2010\3381\order re ct 5.wpd

CHARLES R. BREYER
UNITED STATES DISTRICT JUDGE