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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