OPINION ON REHEARING THE COURT'S PRIOR OPINION DATED DECEMBER 29, 2000, IS HEREBY WITHDRAWN
TROUT, Chief Justice.
On rehearing from this Court's previous opinion affirming an order granting the State Tax Commission's motion for summary judgment, we affirm.
I.
FACTUAL AND PROCEDURAL HISTORY
State and local law enforcement authorities, acting under search warrants, seized suspected controlled substances from the home and workplace...
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