Sizemore v. Krupp Oil Co., Inc.

RUSSELL, Judge.

After paying taxes under protest, Krupp Oil Company, Inc., filed a complaint for declaratory judgment, challenging the constitutionality of Act No. 87-662, Ala.Acts 1987 (the Act), because it allegedly violates article IV, § 70, of the Constitution of Alabama. The trial court issued a declaratory judgment declaring that the Act is a revenue bill which originated in the Alabama Senate and that it is unconstitutional and void because it violates article IV, § 70, of the Alabama Constitution of 1901. It ordered that Krupp be repaid the taxes paid under protest in the amount of…