Chemical Waste Management, Inc. v. State

The sole legal issue is whether the taxpayer's entire business is exempt from property taxation pursuant to §40-9-1(20), Code of Ala. 1975.

Chemical Waste Management, Inc. (taxpayer), is a corporation that specializes in hazardous waste treatment, containment, and disposal. Hazardous waste is shipped to the taxpayer's business site in Emelle, Alabama, from throughout the southeastern United States.

The record shows that in 1979 the Sumter County tax assessor (tax assessor) granted the taxpayer an overall exemption from ad valorem taxation for its business at Emelle. In 1984, the tax assessor…