Home Depot U.S.A., Inc. v. County of Maricopa

MEMORANDUM *

Home Depot USA (“Home Depot”) challenges Maricopa County, Arizona’s taxation of property that Home Depot leased on tribal land owned by the Gila River Indian Community. Home Depot, the operator of a distribution center on this land, was from 1990 to 1997 taxed by Maricopa County on improvements to the property. Home Depot sought both a declaratory judgment that the taxes were unconstitutional and a full refund for the tax years 1990 to 1996; for 1997, Home Depot successfully pursued a state remedy.

The district court granted Maricopa County’s motion to dismiss for lack of subject matter jurisdiction, concluding that the Tax Injunction Act, 28 U.S.C. § 1341 , deprived it of jurisdiction and that Home Depot did not qualify for an exception to the Act’s jurisdictional bar. We affirm this holding. 1 As the parties are familiar with the facts, we discuss only those necessary to our analysis.

1. The Tax Injunction Act provides that: “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.” 28 U.S.C. § 1341 . The Act “prohibits…