Carey King, Jr., et al v. Aron Johnson, et al, No. 12-30857 (5th Cir. 2013)
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Case: 12-30857 Document: 00512108875 Page: 1 Date Filed: 01/10/2013 IN THE UNITED STATES COURT OF APPEALS United States Court of Appeals FOR THE FIFTH CIRCUIT Fifth Circuit FILED No. 12-30857 Summary Calendar January 10, 2013 Lyle W. Cayce Clerk CAREY KING, JR.; MELBA IRELAND KING, Plaintiffs - Appellants v. ARON JOHNSON, Individually & in his official capacity as Tax Assessor for Lasalle Parish; LOUISIANA TAX COMMISSION; LLOYD G. HANDORF, Defendants - Appellees Appeal from the United States District Court for the Western District of Louisiana USDC No. 1:11-CV-2237 Before REAVLEY, JOLLY, and DAVIS, Circuit Judges. PER CURIAM:* The judgment of the district court is affirmed for the reason stated by that court. Plaintiffs attempt to avoid the restriction on federal courts from interfering in the fiscal operations by state governments by not seeking relief that directly and expressly prohibits the collection of state taxes. This contention ignores the scope of the law and the true nature of the lawsuit. The correctness of the appraisal and the tax is the basis of the complaint and * Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. Case: 12-30857 Document: 00512108875 Page: 2 Date Filed: 01/10/2013 No. 12-30857 damages sought. It is the administration of the state tax system that is said to have violated plaintiffs constitutional right. As this court has held in ANR Pipeline Company v. Louisiana Tax Commission, 646 F.3d 940 (CA5.2011) and by the Supreme Court in Fair Assessment in Real Estate Association, Inc. v. McNary, 102 S.Ct. 177 (1981), plaintiffs suit is barred. AFFIRMED.
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