Jefferson County v. Jeffrey Weissman, D.d.s.

Summary

The Alabama Supreme Court affirmed the trial court’s summary judgment that the 2009 occupational tax Act is unconstitutional because its published notice failed to satisfy the substance requirement of Ala. Const. 1901, Art. IV, § 106. The Court held that the Governor’s special‑session power under § 122 does not override § 106 and that the adequacy of notice is justiciable, not a political question.