Alabama Supreme Court 86-1078.
INGRAM, Judge.
The sole legal issue is whether the taxpayer's entire business is exempt from property taxation pursuant to § 40-9-1(20), Code of Ala.1975.
Chemical Waste Management, Inc. (taxpayer), is a corporation that specializes in hazardous waste treatment, containment, and disposal. Hazardous waste is shipped to the taxpayer's business site in Emelle, Alabama, from throughout the southeastern United States...
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