STATE v. TENASKA ALABAMA PARTNERS, L.P.

2010328.

847 So.2d 962 (2002)

STATE of Alabama v. TENASKA ALABAMA PARTNERS, L.P.

Court of Civil Appeals of Alabama.

October 4, 2002.


Attorney(s) appearing for the Case

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

Joseph B. Mays, Jr., and Scott Burnett Smith of Bradley Arant Rose & White, LLP, Birmingham; and Robert D. Thorington and Wendell Cauley of Bradley Arant Rose & White, LLP, Montgomery, for appellee.

J. Theodore Jackson, Jr., and Richard L. McBride, Jr., of Rushton, Stakely, Johnston & Garrett, P.A., Montgomery, for amicus curiae Alabama Electric Cooperative, Inc., in support of the appellant.

Marshall Timberlake, William D. Lineberry, and Carl L. Evans, Jr., of Balch & Bingham, L.L.P., Birmingham, for amicus curiae Alabama Power Company, in support of the appellant.

Thomas H. Brinkley and Robert E. Poundstone IV of Maynard, Cooper & Gale, P.C., Birmingham, for amici curiae Calpine Corporation, Reliant Energy Power Generation, Inc., and Mirant Corporation, in support of the appellee.


THOMPSON, Judge.

On August 10, 2001, Tenaska Alabama Partners, L.P. ("Tenaska"), sued the Alabama Department of Revenue ("the Department") in the Autauga Circuit Court, challenging the Department's classification and assessment of Tenaska's property as "Class I property" for purposes of the State's ad valorem tax. The Department contended it had made the classification and assessment pursuant to § 217 and Amendments 325 and 373, Alabama Constitution 1901, and...

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