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RICHARDS v. IZZI

1992027 and 1000150.

819 So.2d 25 (2001)

Jason RICHARDS and Jeffrey Terrell v. Richard IZZI. Birmingham-Jefferson Civic Center Authority et al. v. Richard Izzi et al.

Supreme Court of Alabama.

October 12, 2001.

Attorney(s) appearing for the Case

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

Roger L. Bates and E. Shane Black of Hand Arendall, L.L.C., Birmingham, for appellants Jefferson State Community College and University of Alabama System, for and on behalf of its campus, the University of Alabama in Birmingham.

Thomas L. Stewart and Leslie M. Klasing of Gorham & Waldrep, P.C., Birmingham, for appellant Birmingham-Jefferson Civic Center Authority.

E. Clayton Lowe, Jr., Peter A. Grammas, and Wilson F. Green of Burr & Forman, L.L.P., Birmingham, for appellees Richard Izzi and Robert B. Sanford, Jr., on behalf on themselves and the members of the class certified under Rule 23(b)(2), Ala. R. Civ. P.

Jeffrey M. Sewell, asst. county atty., Birmingham, for appellee Jefferson County.

STUART, Justice.

These appeals arise out of litigation related to Jefferson County's occupational tax. The issue presented in case number 1000150, Birmingham-Jefferson Civic Center Authority v. Izzi, is whether Act No. 2000-215, Ala. Acts 2000, is unconstitutional under § 105, § 104, § 106, § 45, § 71, and/or § 73 of the Constitution of Alabama. The trial judge held that it was unconstitutional...

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