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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1 2 3 4 5 6 7 8 IN THE UNITED STATES DISTRICT COURT 9 FOR THE NORTHERN DISTRICT OF CALIFORNIA United States District Court For the Northern District of California 10 11 12 13 14 15 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. / 16 17 Count Five of Plaintiffs’ First Amended Complaint asks the Court to declare whether 18 the City of Napa or the City of Santa Rosa is owed business tax on the two apartments at 19 issue in this case. See dkt. 26 ¶¶ 35-47. As the Court held from the bench at the motion 20 hearing today, the Court lacks jurisdiction to make such a determination under the Tax 21 Injunction Act, 28 U.S.C. § 1341. Accordingly, the City of Napa’s Motion to Dismiss, dkt. 22 33, is GRANTED. For the same reason, Count Five is DISMISSED as to the remaining 23 defendant, the City of Santa Rosa. This disposition is made without prejudice to Plaintiffs 24 raising such a claim in the appropriate state forum. 25 IT IS SO ORDERED. 26 27 Dated: September 9, 2011 28 G:\CRBALL\2010\3381\order re ct 5.wpd CHARLES R. BREYER UNITED STATES DISTRICT JUDGE

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