BARNETT v. JONES

1190470.

338 So.3d 757 (2021)

Vernon BARNETT, in his official capacity as commissioner of the Alabama Department of Revenue, et al. v. Dr. Danna JONES, individually and in her official capacity as superintendent of Hartselle City Schools, et al.

Supreme Court of Alabama.

May 14, 2021.


Attorney(s) appearing for the Case

Dorman Walker of Balch & Bingham LLP, Montgomery; and Frank C. Ellis, Jr. , J. Bentley Owens III , and William R. Justice of Ellis, Head, Owens, Justice & Arnold, Columbiana, for appellants.

Theron Stokes , Sherri Mazur , and John T. Thomas of Alabama Education Association, Montgomery; Robert D. Segall of Copeland, Franco, Screws & Gill, PA, Montgomery; Samuel H. Heldman of The Gardner Firm, PC, Washington, DC; and Brian Austin Oakes of White & Oakes, LLC, Decatur, for appellees Dr. Danna Jones, Venita Jones, Dana Gladden, Hartselle City Education Association, Rodney Randell, Decatur Education Association, Rona Blevins, and Morgan County Education Association.

J. Thomas Richie and K. Laney Gifford of Bradley Arant Bault Cummings LLP, Birmingham; and Scott Burnett Smith of Bradley Arant Boult Cummings LLP, Huntsville, for appellees Morgan County Board of Education and Decatur City Board of Education.

Morgan G. Arrington , gen. counsel, Association of County Commissions of Alabama, Montgomery; and Kendrick E. Webb and Jamie H. Kidd of Webb & Eley, P.C., Montgomery, for amicus curiae Association of County Commissions of Alabama, in support of the appellants.

Carl Johnson and Melissa B. McKie of Bishop, Colvin, Johnson & Kent, LLC, Birmingham, for amici curiae Alabama Association of School Boards, School Superintendents of Alabama, and Council of Leaders in Alabama Schools, in support of the appellees.

James L. Entrekin, Jr. , gen. counsel, Legislative Services Agency, Montgomery; and Othni J. Lathram , secretary, Legislative Council, Montgomery, for amicus curiae Senator Jimmy Holley, chair of the Legislative Council of the Legislature of Alabama, in support of the appellees.


This case involves the constitutionality of a 2019 local law that appropriates a large portion of Morgan County's proceeds from the Simplified Sellers Use Tax ("SSUT") to the county and city boards of education in Morgan County. The Morgan County Commissioners have appealed a judgment upholding the local law and contend that the...

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