Gulf Shores City Board of Education and Kelly Walker v. Eric Mackey

Summary

The court affirmed dismissal of the Gulf Shores Board's claims seeking allocation of Baldwin County local-tax proceeds, holding that the local-tax act does not require distribution to the Gulf Shores Board and that the proceeds cannot be redistributed under the general education-tax statutes. The court also held that the Board lacked standing to challenge the local-tax act's constitutionality because invalidation would eliminate the tax proceeds and would not redress the alleged injury. The court held that Kelly Walker had standing to pursue her equality-of-taxation claim but that the countywide tax and its countywide public services did not violate the asserted constitutional principle.