The Talladega County Commission ("the Commission") appealed a trial court's dismissal of its mandamus petition filed against the Commission by the City of Lincoln ("the City"), that left in place a prior order interpreting provisions of a local act. At issue was a dispute between the Commission and the City regarding the interpretation of Act No. 91-533, Ala. Acts 1991 ("the Act"), as amended by Act No. 2000-758, Ala. Acts 2000 ("the amended Act"). The Act, which local to and operative only in Talladega County, levied special county "privilege license and excise taxes" in parts of Talladega County located outside the corporate limits of cities within the county. Initially, the Act required the revenues from the taxes to be used for the retirement of the County's indebtedness. The amended Act, enacted after the retirement of the County's indebtedness, created the "Talladega County Special Tax Fund" ("the fund") into which all revenues from the taxes, less the costs of collection, were to be deposited. The City claimed in its petition that the Commission did not have any discretion to withhold the disbursement of moneys contained in the fund once the delegation had authorized the disbursement. The City asked the trial court to order the Commission to disburse $494,639 collected to the City as had been recommended by the TCEDA and approved by the delegation. In order to resolve the Commission's declaratory-judgment counterclaim, the trial court was required to determine whether the Commission had authority under the amended Act to "veto, overrule, or otherwise deny" the delegation's approval of the TCEDA's recommendation. At the time the trial court entered the October 30 order on the Commission's declaratory- judgment counterclaim, the Alabama Supreme Court determined there existed a clear justiciable controversy between the City and the Commission concerning the Commission's duties and authority under the amended Act. Once State representatives withdrew their approval, a necessary precursor to the disbursement of moneys from the fund under the amended Act, the City was no longer entitled to the funds and there ceased to be a controversy between the City and the Commission. The Supreme Court therefore determined the action was moot and dismissed the appeal. View "Talladega County Commission v. State of Alabama ex rel. City of Lincoln" on Justia Law
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