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EX PARTE EMERALD MOUNTAIN EXPRESSWAY BRIDGE

1012135.

856 So.2d 834 (2003)

Ex parte EMERALD MOUNTAIN EXPRESSWAY BRIDGE, L.L.C., et al. (In re Michael Patterson, Commissioner of the State Department of Revenue; et al. v. Emerald Mountain Expressway Bridge, L.L.C., et al.)

Supreme Court of Alabama.

March 14, 2003.

Attorney(s) appearing for the Case

James N. Walter., Jr., D. Kyle Johnson, M. Courtney Williams, and Richard H. Allen of Capell & Howard, P.C., Montgomery, for petitioners.

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

Thomas T. Gallion III and Constance C. Walker of Haskell, Slaughter, Young & Gallion, L.L.C., Montgomery, for respondent Sarah G. Spear, Revenue Commissioner of Montgomery County.

PER CURIAM.

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"), petitioned this Court for a writ of certiorari to review the judgment of the Court of Civil Appeals reversing the trial court's judgment declaring that § 23-1-81(d), Ala.Code 1975, exempted the taxpayers from the payment of ad valorem taxes. See Patterson v. Emerald Mountain Expressway...

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