Russell Petroleum, Inc. v. City of Wetumpka

Russell Petroleum, Inc., appeals a judgment by the Elmore Circuit Court holding (1) that property on which Russell Petroleum operated a gasoline service station was validly annexed into the municipal limits of the City of Wetumpka ("the City"), pursuant to Act No. 2001-543, Ala. Acts 2001 ("the Act"), and (2) that, as a consequence of that annexation, Russell Petroleum owes the City for unpaid municipal business-license fees, gasoline taxes, sales taxes, and penalties. We affirm that part of the judgment that validated the annexation, but reverse the judgment insofar as it orders Russell…