JEFFERSON COUNTY v. RICHARDS

1930255.

662 So.2d 1127 (1995)

JEFFERSON COUNTY and the Birmingham-Jefferson Civic Center Authority v. Jason RICHARDS, et al.

Supreme Court of Alabama.

Rehearing Denied June 9, 1995.


Attorney(s) appearing for the Case

Thomas L. Stewart and Mary H. Thompson of Gorham & Waldrep, P.C. and William M. Slaughter and Robert D. Shattuck, Jr. of Haskell, Slaughter, Young & Johnston, P.A., Birmingham, for Birmingham-Jefferson Civic Center Authority.

Edwin A. Strickland, Charles S. Wagner and Jeffrey M. Sewell, County Attys. Office, Birmingham, for Jefferson County.

William J. Baxley and Joel E. Dillard of Baxley, Dillard & Dauphin, Birmingham, for Jason Richards, et al.


ALMON, Justice.

This appeal by permission is from the denial of a summary judgment in a declaratory judgment action brought on behalf of two classes of taxpayers against Jefferson County. The taxpayers sought to have Act 406, 1967 Ala. Acts, and Jefferson County Ordinance 1120, adopted in 1987, declared unconstitutional. Act 406 authorizes the Jefferson County Commission to levy a county occupational tax on all persons...

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