JEFFERSON COUNTY v. RICHARDS

1981680, 1990836, 1990923 and 1990961.

805 So.2d 690 (2001)

JEFFERSON COUNTY and Birmingham-Jefferson Civic Center Authority v. Jason RICHARDS et al. Jefferson County v. Phillip A. Triantos, M.D. Jason Richards and Jeffrey Terrell v. Phillip A. Triantos, M.D. Phillip A. Triantos, on behalf of himself and a certified class of persons v. Jefferson County, Alabama.

Supreme Court of Alabama.

June 22, 2001.


Attorney(s) appearing for the Case

William M. Slaughter, J. Vernon Patrick, Jr., Matthew T. Franklin, and Jeffrey V. Havercroft of Haskell, Slaughter & Young, L.L.C., Birmingham; and Edwin A. Strickland, Jeffrey M. Sewell, and Charles S. Wagner, Jefferson County's Attorney's Office, Birmingham, for Jefferson County.

E. Clayton Lowe, Jr., Peter A. Grammas, and Wilson F. Green of Burr & Forman, L.L.P., Birmingham, for Phillip A. Triantos, M.D., and the exempted class.

William J. Baxley, Joel E. Dillard, Charles A. Dauphin, and David McKnight of Baxley, Dillard, Dauphin & McKnight, Birmingham, for Jason Richards and the taxpayers.


PER CURIAM.

These appeals arise from, or are related to, a class action filed against Jefferson County by certain county taxpayers, referred to herein as the Richards class. The Richards class members claim that an occupational tax, as currently authorized by Ala. Acts 1967, Act No. 406 (Reg.Session) (not codified), and implemented by Jefferson County Ordinance No. 1120, violates the Equal Protection Clause of the Fourteenth Amendment to the Constitution...

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