District Court, N.D. New York August 29, 2014, No. 5:12-CV-290 (American Tax Funding, LLC v. City of Syracuse)

MEMORANDUM-DECISION and ORDER

DAVID N. HURD, District Judge.

I. INTRODUCTION

On February 16, 2012, plaintiff American Tax Funding, LLC (“ATF”), a Florida corporation authorized to do business in New York, filed this diversity action against the defendant City of Syracuse (“the City”).