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CITY OF BIRMINGHAM v. STATE FARM MUT. AUTO. INS. CO.

78-757.

382 So.2d 1111 (1980)

CITY OF BIRMINGHAM, a Municipal Corporation v. STATE FARM MUTUAL AUTOMOBILE INSURANCE COMPANY, a corporation.

Supreme Court of Alabama.

As Corrected On Denial of Rehearing May 2, 1980.

Attorney(s) appearing for the Case

James K. Baker, City Atty., J. M. Breckenridge, of Cabaniss, Johnston, Gardner, Dumas & O'Neal, Birmingham, for appellant.

Timothy M. Conway, of Rives, Peterson, Pettus, Conway, Elliott & Small, Birmingham, for appellee.

BEATTY, Justice.

This is an appeal from a judgment in favor of the plaintiff, State Farm Mutual Automobile Insurance Company, Inc. (State Farm), in its declaratory judgment action against the City of Birmingham (Birmingham) and the latter's counterclaim. We affirm.

The action grew out of Birmingham's interpretation and application of Code of 1975, § 11-51-120 to State Farm and its refusal to apply, instead, the provisions of § 11-51-121. Those taxation...

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