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BURRELL v. MISSISSIPPI STATE TAX COM'N

No. 58054.

536 So.2d 848 (1988)

Eddie BURRELL, et al., etc., Claiborne County Board of Supervisors v. MISSISSIPPI STATE TAX COMMISSION.

Supreme Court of Mississippi.

Rehearing Denied January 18, 1989.

Attorney(s) appearing for the Case

E. Clifton Hodge, Jr., Michael B. Wallace, Jean Hogan Sansing, Phelps, Dunbar, Marks, Claverie & Sims, Jackson, for appellants.

Edwin Lloyd Pittman and Mike Moore, Attys. Gen. by Robert E. Sanders, Sp. Asst. Atty. Gen., Jackson, for appellee.

En Banc.

ROBERTSON, Justice, for the Court:

I. Introduction and Overview

By no means the least insignificant effect of the advent of the Grand Gulf Nuclear Power Plant is the litigation it has spawned. For years political debate has raged regarding the authority to tax Grand Gulf and to enjoy the lagniappe thus generated. Today's appeal tests the legality of the political solution.

For the reasons enumerated below, we find in state law no legal infirmity...

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