ROBERTSON, Justice, for the Court:
In the face of rising city property taxes, the Jackson City Council adopted an order directing an ad valorem tax rebate to the elderly and disabled for the tax year 1982. The rebate would for those eligible restore taxes to their 1981 levels, except for increases in school district taxes. Altogether the City proposed to refund some $435,788.95 to approximately 6530 individuals.
Exercising commendable prudence, the City sought...
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