Pittsburg & Midway Coal Mining Co. v. TUSCALOOSA CTY.

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 sales or use taxes on some of the equipment, supplies, and mine fixtures the Company used in its mining operations in those counties from 1999 to 2005.1 The Company alleges that, in what…