ORDER
BOWEN, District Judge.
On June 27, 2002, the United States Court of Appeals for the Eleventh Circuit declined to determine whether the Tax Injunction Act ("TIA"), 28 U.S.C.A. § 1341 (1993), divested this Court of jurisdiction to hear this case. (Doc. No. 45.) Fully aware of its duty to assure subject matter jurisdiction before disposing of a case on its merits, see Smith v. GTE Corp.,
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