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JEFFERSON COUNTY COM'N v. EDWARDS

1080496.

32 So.3d 572 (2009)

JEFFERSON COUNTY COMMISSION et al. v. Jessica EDWARDS et al.

Supreme Court of Alabama.

Opinion Overruling Rehearing September 18, 2009.

Attorney(s) appearing for the Case

William M. Slaughter, Mark D. Hess, and James W. Porter III of Haskell Slaughter Young & Rediker, LLC, Birmingham; and R. Bernard Harwood and Jane Laird Calamusa of Rosen Harwood, PA, Tuscaloosa, for appellants.

Samuel M. Hill of Hill Turner, LLC, Birmingham; James H. McFerrin of McFerrin Law Office, Birmingham; and E. Allen Dodd, Jr., of Scruggs, Dodd & Dodd, Fort Payne, for appellees.

Thomas L. Stewart and Robert M. Rosenberg of Waldrep, Stewart & Kendrick, LLC, Birmingham, for amicus curiae Birmingham-Jefferson Civic Center Authority, in support of the appellants.

LYONS, Justice.

The Jefferson County Commission and other defendants in a declaratory-judgment action appeal from a judgment of the Jefferson Circuit Court that effectively held that by an enactment in 1999 the Alabama Legislature repealed Jefferson County's authority to impose an occupational tax. This Court expedited the proceedings and heard oral arguments from the parties on August 18, 2009. We affirm.

I.

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