Gulledge v. Barclay

Annabelle Clinton Imber, Justice.

On December 15, 2000, the General Assembly convened in extraordinary session at the call of the Governor to address a single issue, the need for a one-half percent sales and use tax increase. The General Assembly acted expeditiously and passed Act 1 of the Second Extraordinary Session of 1999 (Act l).1 On December 17, 2000, the Governor signed Act 1, and the General Assembly adjourned. Appellants Peggy Gulledge and Kenneth Harrison,2 acting on their own behalf and on the behalf of other taxpayers similarly situated, initiated this action challenging the…