CITY OF PINSON v. UTILITIES BD. OF CITY OF ONEONTA

1060369.

986 So.2d 367 (2007)

CITY OF PINSON, Town of Cleveland, and Town of Highland Lake v. UTILITIES BOARD OF the CITY OF ONEONTA.

Supreme Court of Alabama.

Rehearing Denied November 9, 2007.


Attorney(s) appearing for the Case

E. Shane Black of Hand Arendall, L.L.C., Athens, for appellant, City of Pinson; Wayman G. Sherrer of Sherrer & Sherrer, Oneonta, for appellant Town of Cleveland; and Alexander M. Smith of Smith & NeSmith, P.C., Oneonta, for appellant Town of Highland Lake.

Thomas B. Prickett II, Oneonta, for appellee.

Alton B. Parker, Jr., of Spain & Gillon, L.L.C., Birmingham, for amicus curiae City of Center Point, in support of the appellant; J. Ken Thompson of Hand Arendall, L.L.C., Birmingham, for amicus curiae City of Gardendale, in support of the appellant; Barry Vaughn of Proctor & Vaughn, Sylacauga, for amicus curiae Town of Oak Grove, in support of the appellant; Fred Gray, Jr., of Gray, Langford, Sapp, McGowan, Gray & Nathanson, Tuskegee, for amicus curiae Town of Shorter, in support of the appellant; and Nathan Johnson, Sheffield, for amicus curiae Town of Leighton, in support of the appellant.


SEE, Justice.

The City of Pinson, the Town of Cleveland, and the Town of Highland Lake (collectively "the Municipalities") appeal from a summary judgment in favor of the Utilities Board of the City of Oneonta ("the Utilities Board") in the Utilities Board's action seeking a judgment declaring it exempt from a tax imposed by the Municipalities. We affirm in part, reverse in part, and remand.

I. Facts and Procedural History

The Utilities Board...

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