City of Birmingham v. Piggly Wiggly

The defendants, the City of Birmingham and its director of finance, appeal from a $272,738 judgment in favor of the plaintiff, Piggly Wiggly Alabama Distributing Company, Inc., in an action by Piggly Wiggly Distributing to obtain a refund of its alleged overpayment of licensing fees to the City of Birmingham in 1987 and 1988. The issues are: (1) Whether the notice-of-claim and statute of limitations periods of Tit. 62, § 658, Code of Alabama 1940 (Recompiled 1958), and § 3-2-1, the General Code of City of Birmingham, Alabama 1980, are enforceable against Piggly Wiggly Distributing, and (2)…