Russell County, Alabama, the Russell County Commissioners and Russell County Administrator, in their official…

Summary

The court affirmed a summary judgment holding that a 1969 local law requiring Russell County to distribute 10 percent of its gasoline-excise-tax share to county municipalities remained effective after the Alabama Terminal Excise Tax Act repealed the earlier statutory distribution scheme. The court held that the local law generally referred to the state gasoline excise tax, that the newer Act substantially continued the prior distribution scheme, and that the Act expressly preserved applicable local distribution laws. The court also concluded that the newer Act did not repeal the local law by implication.