Case: Talladega County Commission v. City of Lincoln
1:15-cv-02337 | U.S. District Court for the Northern District of Alabama
Filed Date: Dec. 29, 2015
Closed Date: April 11, 2017
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Case Summary
This is a case about municipal taxation without representation.
On December 28, 2015, Talladega County Commission and four individual residents filed this lawsuit in the United States District Court for the Northern District of Alabama, Eastern Division, and the case was assigned to Chief District Judge Karon Owen Bowdre. The plaintiffs sued the City of Lincoln, the Attorney General of Alabama, the Governor of Alabama, the Commissioner of Revenue, and Thomas L. White, Jr. under 42 U.S.C. §1983. Represented by private counsel, the plaintiffs argued that Alabama law allowing municipalities to impose sales taxes in areas outside city limits (i.e., the "police jurisdiction") where residents cannot vote for the municipal government violated the Equal Protection Clause of the Fourteenth Amendment. The plaintiffs sought monetary damages equal to previously paid sales taxes, a declaration that the statute at issue was unconstitutional, an injunction preventing the enforcement of the statute in Lincoln's police jurisdiction, and attorneys' fees under 42 U.S.C. §1988(b). Two plaintiffs also claimed Lincoln deprived them of property without due process guaranteed by the Fourteenth Amendment when it delayed improvements on their farm without a pre-deprivation hearing.
On January 25, 2016, the defendants filed motions to dismiss. Among other things, Lincoln argued the Tax Injunction Act (28 U.S.C. § 1341) barred the court's jurisdiction and the state defendants argued they were protected by Eleventh Amendment immunity. On January 29, 2016, the court issued an Order to Show Cause questioning the court's jurisdiction and the viability of the claims. On February 10, 2016, the plaintiffs filed an amended complaint naming only the City of Lincoln as a defendant, and the court dismissed all claims against the state defendants without prejudice the next day.
On February 24, 2016, Lincoln filed a motion to dismiss the amended complaint, arguing that the complaint failed to state a claim and, again, that the court lacked jurisdiction under the Tax Injunction Act.
On September 27, 2016, Judge Bowdre granted Lincoln's motion. The court held that Alabama law provided plain, speedy, and efficient remedies through declaratory judgment actions in state court, satisfying the Tax Injunction Act's requirements. Additionally, the court held that the one of the plaintiffs lacked a protected property interest (as they never actually obtained the building permit), that Lincoln complied with Alabama law in extending building permit regulations to its police jurisdiction, and that, even if said plaintiff had such an interest, Alabama provided adequate remedies through declaratory judgment actions or writs of mandamus. As such, the court dismissed both counts without prejudice.
On April 11, 2017, the court denied the plaintiffs' motion for reconsideration, finding they failed to raise grounds that would justify altering the dismissal order. The plaintiffs have not since filed any objections or appeals.
Summary Authors
Nathaniel Hsieh (10/17/2025)
People
For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/5630496/parties/talladega-county-commission-v-city-of-lincoln/
Bowdre, Karon O. (Alabama)
Jr, James M (Alabama)
Avery, David E (Alabama)
Davis, James W (Alabama)
Howell, Laura E (Alabama)
Documents in the Clearinghouse
Docket
See docket on RECAP: https://www.courtlistener.com/docket/5630496/talladega-county-commission-v-city-of-lincoln/
Last updated June 29, 2026, 5:28 a.m.
Docket for: Talladega County Commission v. City of Lincoln
Case Details
State / Territory:
Case Type(s):
Public Benefits/Government Services
Special Collection(s):
Law Firm Antiracism Alliance (LFAA) project
Key Dates
Filing Date: Dec. 29, 2015
Closing Date: April 11, 2017
Case Ongoing: No
Plaintiffs
Plaintiff Description:
The Talladega County Commission, the governing body of Talladega County, Alabama, and four individuals, all of whom are resident citizens of and registered voters in Talladega County, who reside in the police jurisdiction outside the limits of the City of Lincoln
Public Interest Lawyer: No
Filed Pro Se: No
Class Action Sought: No
Class Action Outcome: Not sought
Defendants
City
City of Lincoln
Defendant Type(s):
Case Details
Causes of Action:
Constitutional Clause(s):
Other Dockets:
Northern District of Alabama 1:15-cv-02337
Available Documents:
Outcome
Prevailing Party: Defendant
Relief Granted:
Source of Relief:
Issues
Voting:
Case Summary of Talladega County Commission v. City of Lincoln, Civil Rights Litig. Clearinghouse, https://clearinghouse.net/case/45062/ (last updated 10/17/2025).