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REL 3/16/2011

Notice: This opinion is subject to formal revision before publication in the advance sheets of Southern Reporter. Readers are requested to notify the Reporter of Decisions, Alabama Appellate Courts, 300 Dexter Avenue, Montgomery, Alabama 36104-3741 ((334) 2290649), of any typographical or other errors, in order that corrections may be made before the opinion is printed in Southern Reporter.

SUPREME COURT OF ALABAMA
OCTOBER TERM, 2010-2011 ____________________ 1100293 ____________________ Jefferson County v. Jeffrey Weissman, D.D.S., et al. Appeal from Jefferson Circuit Court (CV-2009-904022)

COBB, Chief Justice. Jefferson County ("the County") appeals from a summary judgment of the Jefferson Circuit Court 1 enjoining the County

Because all the circuit judges in Jefferson County recused themselves, Judge Charles Price, presiding judge of the Montgomery Circuit Court, was appointed to adjudicate the

1

1100293 from collecting taxes under Act No. 2009-811, Ala. Acts 2009 ("the 2009 Act"), 2 as of December 1, 2010. represented by Dr. Jeffrey Weissman, a The plaintiffs, Jefferson County

dentist, filed the instant action in December 2009, contending that the 2009 Act was unconstitutional on a number of grounds. The action was shaped by the ensuing litigation into a class action the members of which are professionals and businesses subject to the taxes imposed pursuant to the 2009 Act. The

plaintiffs' complaint, as finally amended, asserts that the 2009 Act is unconstitutional because (1) it conflicts with Ala. Const. 1901, Art. IV,

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