Whether federal subject matter jurisdiction under 28 U.S.C. §1331 is barred by the Tax Injunction Act or the doctrine of comity for claims challenging the federal constitutionality of the seizure or sale of private real property by local municipal entities pursuant to state property tax statutes

QUESTION PRESENTED Whether original federal subject matter jurisdiction under 28 U.S.C. §1331 is not barred by the Tax Injunction Act or the doctrine of comity with regard to claims or declaratory judgment actions brought under the Takings Clause of the Fifth Amendment, the Excessive Fines Clause of the Eighth Amendment, and the Due Process Clauses of the Fourth and Fourteenth Amendments to the United States Constitution in cases that challenge the federal constitutionality of the seizure or sale of private real property by local municipal entities pursuant to state property tax statutes in order to satisfy property tax debts. 1