Western Carroll County Ambulance District v. Johnson

Ray Thornton, Justice.

This appeal arises from a grant of a partial summary judgment in an illegal-exaction case. In 1992, the Carroll County Quorum Court adopted ordinance No. 92-13, which created the Western Carroll County Ambulance District and provided for a tax assessment of two mills on both real and personal property. The purpose of the assessment was to acquire vehicles and equipment and was for the maintenance and operation of an ambulance service for the use and benefit of residents and property owners in the district.

On September 22, 1998, appellees, C. Rodney Johnson, Leonard R.…