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HOWELL LUMBER CO., INC. v. CITY OF TUSCALOOSA

2960532.

757 So.2d 1173 (1997)

HOWELL LUMBER COMPANY, INC. v. CITY OF TUSCALOOSA. City of Tuscaloosa v. Howell Lumber Company, Inc.

Court of Civil Appeals of Alabama.

Applications for Rehearing Denied June 6, 1997.

Attorney(s) appearing for the Case

W. Cameron Parsons of Parsons & Sutton, Tuscaloosa, for appellant/cross appellee Howell Lumber Company, Inc.

Timothy H. Nunnally, asst. city atty., City of Tuscaloosa, for appellee/cross appellant City of Tuscaloosa.

ROBERTSON, Presiding Judge.

Howell Lumber Company, Inc., appeals from a judgment of the Tuscaloosa County Circuit Court declaring, among other things, that pursuant to Ala.Code 1975, § 11-51-91, the City of Tuscaloosa has the power to assess and collect license taxes from businesses located outside its corporate limits but within its three-mile "police jurisdiction," a term used to refer to a three-mile zone adjacent...

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