Belisle v. Rotondi

• Decision Date: 14 September 2016
• Docket Number: 1:16-cv-00451-JAW
• Parties: AUDREY BELISLE (a/k/a AUDREY: BELISLE), Plaintiff, v. TRACEY H. ROTONDI, et al., Defendants.
• Court: U.S. District Court — District of Maine

AUDREY BELISLE (a/k/a AUDREY: BELISLE), Plaintiff,
v.
TRACEY H. ROTONDI, et al., Defendants.

1:16-cv-00451-JAW

UNITED STATES DISTRICT COURT DISTRICT OF MAINE

September 14, 2016

ORDER DISMISSING PLAINTIFF'S COMPLAINT

Audrey Belisle, acting pro se, filed a complaint in which she evidently seeks relief from the Town of Athens' attempt to enforce a tax lien. Compl. (ECF No. 1). Ms. Belisle also filed a motion for injunctive relief in an apparent effort to prevent certain action from occurring on September 17, 2016 Mot. for Inj. (ECF No. 3). Ms. Belisle subsequently filed a motion to seal. Mot. to Seal Case (ECF No. 5). A review of the Complaint reveals the Court lacks jurisdiction to consider the subject matter of Ms. Belisle's Complaint. Accordingly, the Court dismisses her Complaint without prejudice.

I. PLAINTIFF'S ALLEGATIONS

In her Complaint, which Ms. Belisle characterizes as a "bill in equity," she alleges the Town of Athens, Maine, insists that she must pay taxes on realty she owns within the Town. Compl. at 1. Citing inter alia her "natural, inherent and unalienable rights," the Declaration of Independence, the preamble of the United States Constitution, and the International Covenant on Civil and Political Rights, Ms. Belisle asserts that municipal real estate taxes are merely "voluntary contributions" and that any effort by

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the Town to levy or collect taxes constitutes trespass, defamation, and conversion. Id. at 2 - 3. Ms. Belisle thus asks the Court to "decree a writ of permanent injunction ... and order all clouds on the title of [her] property be removed promptly and without delay," and to "oversee the return of [her] estate ... and provide ... a competent and trusted advisor experienced in assisting returning beneficiaries."¹ Id. at 6, ¶¶ 11 - 12.

II. DISCUSSION

"It is black-letter law that a federal court has an obligation to inquire sua sponte into its own subject matter jurisdiction." McCulloch v. Velez, 364 F.3d 1, 5 (1st Cir. 2004); see also Hertz Corp. v. Friend, 559 U.S. 77, 94 (2010) ("Courts have an independent obligation to determine whether subject-matter jurisdiction exists, even when no party challenges it."). Consistent with this principle, Federal Rule of Civil Procedure 12(h)(3) states: "If the court determines at any time that it lacks subject-matter jurisdiction, the court must dismiss the action."

Although some of Ms. Belisle's filings are not entirely clear, the essence of her claim is her challenge to the Town of Athens' authority to assess and collect property taxes. Given the nature of Ms. Belisle's claim, the Tax Injunction Act of 1937 (TIA) informs the Court's jurisdictional analysis. The TIA provides that "[t]he district courts shall not enjoin, suspend or restrain 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 such State." 28...