Case: 11-20520 Document: 00511655440 Page: 1 Date Filed: 11/04/2011
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
FILED
November 4, 2011
No. 11-20520 Lyle W. Cayce
Summary Calendar Clerk
MICHAEL FRANCIS PALMA,
Plaintiff - Appellant
v.
HARRIS COUNTY APPRAISAL DISTRICT,
Defendant - Appellee
Appeal from the United States District Court
for the Southern District of Texas
USDC No. 4:11-CV-1966
Before REAVLEY, SMITH, and PRADO, Circuit Judges.
PER CURIAM:*
The district court dismissed Mr. Palma’s suit because federal courts have
no jurisdiction of it. Neither it nor we will require the plaintiff to sue the County
of Harris instead of the Appraisal District, as would be necessary to obtain the
relief he seeks. It does not matter since 28 U.S.C. § 1381 provides that federal
courts may not restrain the assessment of state taxes. The appellee’s brief
explains why federal courts may not adjudicate the claims of his complaint. He
*
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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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: 11-20520 Document: 00511655440 Page: 2 Date Filed: 11/04/2011
No. 11-20520
may bring such a claim in Texas courts, and whether the remedy sought has
merit is for the Texas court to decide.
AFFIRMED.
2