Melof v. James

YATES, Judge.

This is a class action involving four subclasses. The representatives of the subclasses sued Governor Fob James and the state commissioner of revenue in their official capacities (hereinafter collectively referred to as “the State”), seeking a judgment declaring that Alabama’s classification of retirement benefits for Alabama income tax purposes violates the provisions of Amendment 25 to the Alabama Constitution of 1901 and violates their rights to equal protection under the Alabama and United States Constitutions. Ala. Const., art. I, §§ 1, 6, and 22; U.S. Const., amend. 14, §…