Occupational Tax - p5

1020755; 1020758; 1020763; 1020764; 1020768; 1020773

to show cause by September 13, 2002, as to why the warrants should not be validated and confirmed. A copy of the trial courts order was published once a week for three consecutive weeks in the Montgomery Advertiser a daily newspaper published in Montgomery County. A copy of the complaint and order was served on the district attorney of Montgomery County more than 18 days before the date set for the hearing on the complaint.

The district attorney answered the complaint, raising a number of legal defenses on behalf of taxpayers and citizens of Montgomery County. Numerous individual citizens, including citizens and taxpayers who reside outside Montgomery County, were permitted to intervene and to assert defenses. Of those entities that sought to intervene, only Elmore County and the Alabama State Employees Association were denied the right to intervene. The trial court held a three-day hearing at which ore tenus evidence was presented; it then entered its final judgment.


2 County appeals the denial of its motion to intervene; however, our decision precludes consideration of that issue.