Peters v. The State Of Texas et al, No. 4:2020cv02044 - Document 10 (S.D. Tex. 2020)
Court Description: MEMORANDUM OPINION AND ORDER denying 7 MOTION to Freeze Assets Pending Court's Adjudication, dismissing without prejudice 1 Complaint (Signed by Judge Sim Lake) Parties notified. (aboyd, 4)
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Peters v. The State Of Texas et al Doc. 10 Case 4:20-cv-02044 Document 10 Filed on 08/25/20 in TXSD Page 1 of 5 United States District Court Southern District of Texas ENTERED IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION MICHAEL G. PETERS, TDCJ #2019190, § § § § § § § § § § Plaintiff, v. STATE OF TEXAS, et al., Defendants. August 25, 2020 David J. Bradley, Clerk CIVIL ACTION NO. H-20-2044 MEMORANDUM OPINION AND ORDER Plaintiff Michael G. Peters (TDCJ #2019190; former Montgomery County Inmate #551534) is presently incarcerated in the Texas Department of Criminal Justice - Correctional Institutions Division ("TDCJ"). Peters has filed a Prisoner's Civil Rights Complaint under 42 U.S.C. § 1983 ("Complaint") (Docket Entry No. 1), alleging that the State of Texas and other defendants have violated his rights while attempting to take property that he owns in a state court proceeding for non-payment of taxes. Peters has also filed a Motion to Freeze Assets Pending Court's Adjudication (Docket Entry No. 7), which appears to seek a preliminary injunction or temporary restraining order against considering all of the pleadings, the defendants. After the court will dismiss this action for the reasons explained below. Dockets.Justia.com Case 4:20-cv-02044 Document 10 Filed on 08/25/20 in TXSD Page 2 of 5 I. Background Peters is presently serving a 35-year prison sentence that he received in 2015, when a jury in the 221st District Court of Montgomery County, Texas, found him guilty of retaliation. Peters v. State, Nos. 09-15-00166-CR & 09-15-00167-CR, See 2016 WL 3136114 (Tex. App. - Beaumont June 1, 2016, pet. ref'd) (affirming the conviction) He remains incarcerated at the Stringfellow Unit in Rosharon. 1 Peters has now filed this civil action under 42 U.S.C. § 1983 against the State of Texas, the City of Houston, and the law firm of Linebarger Goggan Blair & Sampson LLP ("Linebarger"), alleging a conspiracy to "steal" property that belongs to him for failure to pay back taxes.2 36th St., Peters references a residence located at 1309 E. Houston, TX 77022, which is currently subject to an action for delinquent property taxes in the 164th District Court for Harris County, Texas, by Harris County and the City of Houston, which is represented by the Linebarger firm. 3 Peters appears to claim that he has an interest in the home located at this address, whose owners are now deceased, and that the property is being Complaint, Docket Entry No. 1, p. 3. For purposes of identification all page numbers refer to the pagination imprinted on each docket entry by the court's Electronic Case Filing ("ECF") system. 1 2Id. - 2- Case 4:20-cv-02044 Document 10 Filed on 08/25/20 in TXSD Page 3 of 5 wrongfully taken or stolen as part of a conspiracy by the State of Texas, which has resulted in his wrongful imprisonment. 4 Public records clarify that Peters is named as a party in a suit filed by Harris County and the City of Houston to collect delinquent ad valorem taxes under § 33.41 of the Texas Tax Code in Civil No. 2019-22558 in the 164th District Court for Harris County, Texas. 5 Alleging that the defendants are attempting to take his property in violation of his right to Due Process, Peters seeks a court order directing the defendants to allow him to pay the back taxes owed on the property or, alternatively, he seeks damages in the amount of $1,500,000.00 from the defendants for "their theft of his home [.]" II. Discussion Because Peters is seeking to enjoin a state court action for the collection of delinquent taxes, this suit is barred by the Tax Injunction Act district courts ("TIA"), 28 U.S.C. § 1341. The TIA states: shall not enjoin, suspend or restrain "The 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 7. 4 Id. at 5; Motion to Freeze Assets, Docket Entry No. 7, pp. 1- See Docket Sheet and Original Petition in Cause No. 201922558, available from the Office of the Harris County District Clerk website located at: http://www.hcdistrictclerk.com (last visited August 25, 2020). 5 -3- Case 4:20-cv-02044 Document 10 Filed on 08/25/20 in TXSD Page 4 of 5 such State." Id. The TIA also applies to taxes "imposed by municipalities." Home Builder's Ass'n v. City of Madison, 143 F.3d 1006, 1010 n.6 (5th Cir. 1998). The Fifth Circuit has observed that "the [TIA] is 'a broad jurisdictional impediment to federal court interference with the administration of state tax systems.'" Washington v. Linebarger, Goggan, Blair, Pena & Sampson, LLP, 338 F.3d 442, 444 (5th Cir. 2003) (quoting United Gas Pipe Line Co. v. Whitman, 595 F.2d 323, 326 (5th Cir. 197 9)). Accordingly, "the TIA is not limited to suits directly challenging 'taxes only,' but also extends to 'the broader activities of assessing, levying, and collecting taxes.'" Hammonds v. Dallas County, - F. App'x -, 2020 WL 4640313, at *l (5th Cir. Aug. 11, 2020) (per curiam) (quoting Washington, 338 F.3d at 444) (citation omitted)). The Fifth Circuit has recognized that an action to collect delinquent property taxes by a county and other local taxing authorities is an authorized practice for tax collection under § 33.41 of the Texas Tax Code. See Hammonds, 2020 WL 4640313, at *l. Texas provides a remedy to address claims such as those raised by Peters. See id. (citing Washington, 338 F.3d at 444; McOueen v. Bullock, 907 F.2d 1544, 1550 (5th Cir. 1990) (noting that "Texas has a vast arsenal to assure orderly adjudication of serious federal constitutional questions (cleaned up)"); Dawson v. Childs, 665 F.2d 705, 710 (5th Cir. Unit A 1982) -4- (Texas state courts Case 4:20-cv-02044 Document 10 Filed on 08/25/20 in TXSD Page 5 of 5 provided adequate remedy in action to enjoin state tax lien); Clark v. Andrews Cty. Appraisal Dist., 76 F. App'x 525, 526 (5th Cir. 2003) ( Fifth and Fourteenth Amendment challenges against county taxing authorities could be adequately adjudicated in Texas state court)). court must Because the Complaint is barred by the TIA, the dismiss jurisdiction. this lawsuit for lack of subject matter See Fed. R. Civ. P. 12 (h) ("If the court determines at any time that it lacks subject-matter jurisdiction, the court must dismiss the action). III. Conc1usion and Order Based on the foregoing, the court ORDERS as follows: 1. The Prisoner's Civil Rights Complaint under 42 U.S.C. § 1983 filed by Michael Geoffrey Peters (Docket Entry No. 1) is DISMISSED without prejudice. 2. The Motion to Freeze Assets filed by Peters (Docket Entry No 7) is also DENIED. The Clerk is directed to provide a copy of this Memorandum Opinion and Order to the plaintiff. SIGNED at Houston, Texas, on thi l'fkh LAKE SENIOR UNITED STATES DISTRICT JUDGE -5-
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