Tanner v. Tuscaloosa County Com'n

Robert C. Tanner sued the Tuscaloosa County Commission ("county commission") and its members, seeking an order declaring void certain portions of an act of the Alabama legislature having application to transactions occurring in Tuscaloosa County. The legislation, Act 90-323, 1990 Ala. Acts, authorizes the county commission to impose a tax of not more than two cents per gallon on all motor fuels sold, delivered, or taken from storage in Tuscaloosa County.

Prior to the legislature's adoption of Act 90-323, the bill, as originally proposed, was published in a Tuscaloosa newspaper in accordance…