EVANS v. RICHARDSON FOR SUMTER COUNTY SOUTH CAROLINA (2018)

Reginald D. Evans appeals the district court's order accepting the recommendation of the magistrate judge and dismissing his civil action for failure to state a claim. We concluded that the district court correctly determined that Evans’ sole claim, that Sumter County's tax sale violated his due process rights, is barred from consideration by the Tax Injunction Act, 28 U.S.C. § 1341 (2012), and the related comity doctrine. See Lawyer v. Hilton Head Pub. Serv. Dist. No. 1, 220 F.3d 298, 302-05 (4th Cir. 2000). Accordingly, we affirm the district court's dismissal of Evans’ complaint. But because the court lacked jurisdiction to consider Evans’ claim,^* we vacate the district court's judgment to the extent that the dismissal was with prejudice, and remand with instructions to dismiss the case without prejudice. S. Walk at Broadlands Homeowner's Ass'n, Inc. v. OpenBand at Broadlands, LLC, 713 F.3d 175, 185 (4th Cir. 2013). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before this court and argument would not aid the decisional process.

AFFIRMED IN PART, VACATED IN PART, AND REMANDED

FOOTNOTES

FOOTNOTE.   Evans’ original complaint contained several causes of action, but was dismissed for failure to state a claim; we dismissed Evans’ appeal of that determination for lack of jurisdiction, and remanded the matter to allow Evans to file an amended complaint. Evans v. Richardson, 689 Fed.Appx. 750 (4th Cir. 2017). On remand, Evans abandoned any claims not related to the tax sale, and, thus, there is no remaining cause of action that would provide federal jurisdiction.

PER CURIAM:

Affirmed in part, vacated in part, and remanded by unpublished per curiam opinion. Unpublished opinions are not binding precedent in this circuit.