Jefferson County Commission v. Jessica Edwards; Jefferson County Commission v. Jessica Edwards…

Summary

The court held that the retroactive tax legislation did not generally violate the constitutional prohibition against legislative interference with pending causes of action, but severed the provision ratifying and validating taxes previously collected under an invalid statute. It preserved the escrow fund, required recalculation to prevent double recovery, and held that the County owed no postjudgment interest because the relevant orders were not money judgments. Justice Parker concurred in the result but would interpret the constitutional limitation on legislative power differently in pending tax litigation.