CHISM v. JEFFERSON COUNTY

1050046.

954 So.2d 1058 (2006)

Paul E. CHISM et al. v. JEFFERSON COUNTY and Travis A. Hulsey, as revenue director of Jefferson County.

Supreme Court of Alabama.

As Modified October 5, 2006.

Order Overruling Rehearing October 5, 2006.


Attorney(s) appearing for the Case

Sam C. Pointer, Jr., of Lightfoot, Franklin & White, LLC, Birmingham; and Henry E. Simpson and Joseph H. Johnson, Jr., of Adams & Reese/Lange Simpson, LLP, Birmingham, for appellants.

William M. Slaughter, J. Vernon Patrick, Mark E. Ezell, and Mark D. Hess of Haskell, Slaughter, Young & Rediker, LLC, Birmingham; and E.A. Strickland and Jeffrey M. Sewell of Jefferson County Law Department, for appellees Jefferson County, Travis A. Hulsey, as revenue director of Jefferson County, and Jefferson County Commission.

Carl Johnson and Whit Colvin of Bishop, Colvin, Johnson & Kent, Birmingham, for intervenor Jefferson County Board of Education.

Kenneth L. Thomas and Afrika C. Parchman of Thomas, Means, Gillis & Seay, P.C., Birmingham, for intervenor Birmingham Board of Education.

William M. Slaughter, J. Vernon Patrick, Mark E. Ezell, Mark D. Hess, and Michael K.K. Choy of Haskell, Slaughter, Young & Rediker, LLC, Birmingham; and E.A. Strickland and Jeffrey M. Sewell of Jefferson County Law Department for appellees (on rehearing) Jefferson County, Travis A. Hulsey, as revenue director of Jefferson County, and Jefferson County Commission.


SEE, Justice.1

Paul E. Chism, on behalf of a class of taxpayers and citizens of Jefferson County, appeals the trial court's summary judgment in favor of Jefferson County, which, in effect, validated a warrant issue and the related tax levy. We affirm.

Facts and Procedural History

In 2004, the Jefferson County Commission ("the Commission") determined that the Jefferson County Board of Education and the municipal...

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