Adams v. Smith

PER CURIAM:

Appellants contend that Georgia law does not provide a “plain, speedy, and efficient” remedy in state court pursuant to 28 U.S.C. § 1341 for challenging their property tax assessments, and that the district court therefore should not have dismissed their suit for lack of subject matter jurisdiction. We disagree and affirm the district court’s dismissal of this suit on the basis of Judge Hill’s well-reasoned opinion reported at 415 F.Supp. 787 (D.C.Ga.1976).

AFFIRMED.