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

Summary

The court held that the retroactive tax legislation did not violate the constitutional prohibition against taking away a pending cause of action because the taxpayers challenged only the prior statutory repeal, not retroactive tax liability. It severed the portion ratifying and validating previously illegal collections, preserved the escrow fund, rejected post-judgment interest, and remanded for recalculation of the refundable amount. Justice Parker concurred in the result but would interpret the constitutional limitation on legislative power differently.