Legal Opinion
Thorn v. Jefferson County
Supreme Court of Alabama
Decided September 7, 1979No. 78-286, 78-287PublishedCited by 56 opinions
1Opinion of the Court
Can the Legislature require citizens in Jefferson County to pay a higher rate of ad valorem tax on the same class of property than citizens in other counties of the state are required to pay? We hold that, based on the material before us, we cannot find, as a matter of law, that the classification made by the Legislature is rational. We reverse and remand.
Plaintiffs, as taxpayers, brought a class suit to recover what they claim were "excess taxes" paid to the Jefferson County Tax Collector based upon the assessment ratios provided for in Title 51, § 17, Code of Ala. 1940 (Recompiled 1958),…
2Cases cited17 opinions
- McGowan v. MarylandSupreme Court of the United States · 1961
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Salsburg v. MarylandSupreme Court of the United States · 1954
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3Cited by56 opinions
- Patterson v. Gladwin Corp.Supreme Court of Alabama · 2002
- Eagerton v. WilliamsSupreme Court of Alabama · 1983
- White v. Reynolds Metals Co.Supreme Court of Alabama · 1989
- Bland v. StateCourt of Criminal Appeals of Alabama · 1981
- Pledger v. BosnickSupreme Court of Arkansas · 1991
51 more not listed; retrieve them via the Exa API.