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PATTERSON v. EMERALD MOUNTAIN EXP. BRIDGE

2001284.

856 So.2d 826 (2002)

Michael PATTERSON, Commissioner of the State Department of Revenue; et al. v. EMERALD MOUNTAIN EXPRESSWAY BRIDGE, L.L.C., et al.

Court of Civil Appeals of Alabama.

Rehearing Denied August 2, 2002.

Attorney(s) appearing for the Case

William H. Pryor, Jr., atty. gen.; Ron Bowden, chief counsel, Department of Revenue and asst. atty. gen.; and Keith Maddox, asst. counsel, Department of Revenue and asst. atty. gen., for appellants.

James N. Walter, Jr., D. Kyle Johnson, M. Courtney Williams, and Richard H. Allen of Capell & Howard, P.C., Montgomery, for appellees Emerald Mountain Expressway Bridge, L.L.C., and Alabama River Parkway, L.L.C.

Thomas T. Gallion III and Constance C. Walker of Haskell, Slaughter, Young & Gallion, L.L.C., Montgomery, for amicus curiae Sarah G. Spear, revenue commissioner for Montgomery County.

Suzanne H. Mills, Tuscaloosa, for amicus curiae Doster L. McMullen, tax assessor for Tuscaloosa County.

PITTMAN, Judge.

Emerald Mountain Expressway Bridge, L.L.C., Alabama River Parkway, L.L.C., and Black Warrior Parkway, L.L.C. (hereinafter referred to collectively as "the taxpayers") filed a declaratory-judgment action requesting the trial court to interpret § 23-1-81(d), Ala.Code 1975, as exempting them from ad valorem taxation. Michael Patterson, commissioner of the State Department of Revenue, and the revenue commissioners of Elmore, Montgomery, and Tuscaloosa...

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