Ex Parte Tellabs Operations, Inc. (In Re: Tellabs Operations, Inc. v. City of Bessemer).

Summary

The court held that Tellabs timely appealed its municipal tax-refund denial because the statutory deadline expired on a Saturday and the next business day was therefore available for filing. It further held that the Alabama Taxpayers’ Bill of Rights governed the appeal and made Montgomery County the proper venue because Tellabs was a foreign corporation with no Alabama principal place of business. The court granted mandamus and directed the Montgomery Circuit Court to vacate its transfer order; no separate opinions were filed.