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PITTSBURG & MIDWAY COAL MINING CO. v. TUSCALOOSA CTY.

1060496.

994 So.2d 250 (2008)

THE PITTSBURG & MIDWAY COAL MINING COMPANY v. TUSCALOOSA COUNTY, Alabama, and the Tuscaloosa County Special Tax Board.

Supreme Court of Alabama.

May 16, 2008.

Attorney(s) appearing for the Case

John W. Hargrove, Bruce P. Ely, and Marc James Ayers of Bradley Arant Rose & White, LLP, Birmingham, for appellant.

Robert M. Spence and Shannon Clay Staggs of Hubbard, Smith, McIlwain, Brakefield & Browder, P.C., Tuscaloosa, for appellees.

SMITH, Justice.

The Pittsburg & Midway Coal Mining Company ("the Company") appeals from a judgment of the Tuscaloosa Circuit Court dismissing the Company's action against the Tuscaloosa County Special Tax Board ("the Tax Board") and Tuscaloosa County. We reverse and remand.

Facts and Procedural History

This appeal stems from an attempt to determine which of two counties—Fayette County or Tuscaloosa County—is entitled to the...

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