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CITY OF BESSEMER v. McCLAIN

1031917.

957 So.2d 1061 (2006)

CITY OF BESSEMER et al. v. E.B. McCLAIN et al.

Supreme Court of Alabama.

Opinion Overruling Rehearing November 3, 2006.

Attorney(s) appearing for the Case

J. Bentley Owens III of Starnes & Atchison, LLP, Birmingham; Philip F. Hutcheson and April B. Danielson of Boardman, Carr, Weed & Hutchison, P.C., Birmingham; and Jon B. Terry of Bains & Terry, Bessemer, for appellants.

J. Bentley Owens III of Starnes & Atchison, LLP, Birmingham; Mark S. Boardman, Philip F. Hutcheson, and April B. Danielson of Boardman, Carr, Weed & Hutchison, P.C., Birmingham; and Jon B. Terry of Bains & Terry, Bessemer, for appellants, on second application for rehearing.

William A. Short, Jr., and T. Kenneth Forster, Bessemer; Calvin M. Whitesell, Montgomery; and Ralph D. Cook and John W. Haley of Hare, Wynn, Newell & Newton, Birmingham, for appellees.

On Application for Rehearing

PER CURIAM.

The opinion of January 13, 2006, is withdrawn, and the following is substituted therefor.

The cities of Bessemer, Homewood, Hoover, Hueytown, Mountain Brook, Trussville, and Vestavia Hills (collectively referred to as "the Cities"), all located in Jefferson County, appeal from the judgment of the Bessemer Division of the Jefferson Circuit Court declaring various taxing ordinances adopted by the Cities...

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