The Judgement - WSFA.com Montgomery Alabama news.

Occupational Tax Ruling

The Judgement

IT IS THEREFORE ORDERED, ADJUDGED AND DECREED, as follows:

(a) The Board has the authority to issue the Warrants under the authority of the Constitution and the laws of the State of Alabama;

(b) The Warrant Resolution authorizing their issuance and all proceedings had and taken in connection with the issuance and sale of the 39 Warrants are in all respects legal and valid and comply with the requirements of the Alabama Constitution and the laws of the State of Alabama;

(c) The Tax Ordinance and the levy and collection of the "Tax" are in all respects legal and valid and comply with the requirements of the Alabama Constitution and the laws of the State of Alabama;

(d) The levy and collection of the "Tax" as levied in the Tax Ordinance do not in any manner violate any equal protection or due process right of any person subject to the "Tax";

(e) The adoption of the Tax Ordinance was and is in all respects legal and valid;

(f) The adoption of the Warrant Resolution was and is in all respects legal and valid;

(g) The pledge of the "Tax" to the payment of the principal of, and interest on, the Warrants was and is in all respects legal and valid;

(h) The "Tax" can be and is levied uniformly and at the same rate against every person engaged in the pursuit of any business or profession within the County; and

(i) All covenants and provisions contained in the aforementioned Warrant Resolution authorizing the issuance of the Warrants were and are in all respects legal and valid. 

 IT IS FURTHER ORDERED ADJUDGED AND DECREED THAT the Warrants; the Warrant Resolution and all proceedings had and taken in connection with the adoption of the Warrant Resolution and the authorization, issuance and sale of the Warrants; the Tax and the levy and collection thereof; the Tax Ordinance and all proceedings had and taken in connection with the adoption of the Tax Ordinance and the approval of the "Tax"; the pledge of the "Tax" to the payment of the principal of and interest on the Warrants; and all covenants and provisions contained in the Warrant Resolution authorizing the issuance of the Warrants, are confirmed and validated.

The Clerk of the Court is authorized and directed to sign the legend to appear on the validated obligations pursuant to Section 11-81-225 of the Code of Alabama (1975).

ORDERED, ADJUDGED AND DECREED this 31st day of January 2003.

Johnny Hardwick, Circuit Judge

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