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AMBAC ASSUR. CORP. v. BLOUNT COUNTY

1990092, 1990330.

786 So.2d 443 (2000)

AMBAC ASSURANCE CORPORATION v. BLOUNT COUNTY and Blount County Commission. The Blount County Health Care Authority v. Blount County and the Blount County Commission.

Supreme Court of Alabama.

May 12, 2000.

Attorney(s) appearing for the Case

Wyatt R. Haskell and James A. Patton, Jr., of Haskell, Slaughter & Young, L.L.C., Birmingham, for Ambac Assurance Corp.

Elizabeth B. Nash of Nash & Associates, P.A., Oneonta; and J. Hobson Presley, Jr., and Maibeth J. Porter of Maynard, Cooper & Gale, P.C., Birmingham, for Blount County Health Care Authority.

Carl Dalton NeSmith, Jr., and Alexander M. Smith of Smith & NeSmith, Oneonta, for appellee.

HOUSTON, Justice.

Blount County (the "County") and the Blount County Commission (the "Commission") sued the Blount County Health Care Authority (the "Authority") for a declaratory judgment concerning the Special Health Care Tax that has been collected in Blount County since 1950. Ambac Assurance Corporation, which had issued a policy insuring principal and interest payments on certain bonds secured by the tax, intervened...

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