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

Summary

The Alabama Supreme Court affirmed the Jefferson Circuit Court’s summary judgment that the 2009 occupational tax Act is unconstitutional because the published notice failed to disclose material provisions required by §106 of the state constitution. The Court held that §106 applies even to laws enacted in a special session called under §122, that the adequacy of notice is justiciable, and that the Rogers notice omitted essential substance such as the referendum and retroactive tax provisions. Justice Shaw, concurring in part and in the result, agreed with the affirmation but argued the alleged conflict between §§106 and 122 is only hypothetical.