• Tax Injunction Act Does Not Bar a Levy Imposed on a Single Entity
  • August 10, 2011
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • On June 20, 2011, the U.S. Court of Appeals for the Fourth Circuit ruled that the federal district court for the District of Maryland has jurisdiction to adjudicate a case involving the constitutionality and validity of a carbon dioxide emissions levy (Emissions Levy) enacted in 2010 by Montgomery County, Maryland (County). GenOn Mid-Atlantic, LLC v. Montgomery County, No. 10-1882 (Fourth Circuit, U.S. Court of Appeals) (June 20, 2011). The court’s opinion sends a clear message to local jurisdictions considering targeted and discriminatory fees—that the Tax Injunction Act may not be used to enjoin federal court review.