Jefferson County et al. v. Dan Weinrib, as the duly elected Tax Assessor of Jefferson County, Alabama

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REL: 10/23/2009 Notice: T h i s o p i n i o n i s s u b j e c t t o f o r m a l r e v i s i o n b e f o r e p u b l i c a t i o n i n t h e advance s h e e t s o f Southern R e p o r t e r . R e a d e r s a r e r e q u e s t e d t o n o t i f y t h e R e p o r t e r o f D e c i s i o n s , A l a b a m a A p p e l l a t e C o u r t s , 300 D e x t e r A v e n u e , M o n t g o m e r y , A l a b a m a 3 6 1 0 4 - 3 7 4 1 ( ( 3 3 4 ) 2 2 9 ¬ 0 6 4 9 ) , o f a n y t y p o g r a p h i c a l o r o t h e r e r r o r s , i n o r d e r t h a t c o r r e c t i o n s may b e made b e f o r e t h e o p i n i o n i s p r i n t e d i n Southern R e p o r t e r . SUPREME COURT OF ALABAMA OCTOBER TERM, 2009-2010 1081529 J e f f e r s o n County e t a l . v. Dan W e i n r i b , as t h e d u l y e l e c t e d t a x a s s e s s o r o f J e f f e r s o n County Appeal STUART, from Jefferson Circuit (CV-09-2301) Court Justice. Jefferson Commission C o u n t y a n d t h e members o f t h e J e f f e r s o n C o u n t y (hereinafter County") appeal referred to collectively as " t h e the judgment entered by the J e f f e r s o n C i r c u i t 1081529 Court prohibiting Weinrib, from County from reducing the d u l y e l e c t e d t a x a s s e s s o r reducing office the are the number authorized of hours to work. We the budget of Dan of J e f f e r s o n County, employees reverse in and or Weinrib's remand. I. On January separate 12, action CV-07-900873, license and County were 2009, styled entered the Jefferson Circuit J e s s i c a Edwards an order occupational taxes unlawful holding then because Act which a u t h o r i z e d the l e v y of those 1999 by appealed appeal, million i f the the trial County i n revenues the 1975, 99-669, Ala. No. that 406, Ala. 1999. 2008-2009 mandates court's would i t had fiscal that in County, Jefferson Acts 1967, been r e p e a l e d Jefferson receive in County pending on spending d e c i s i o n i n E d w a r d s was not a business- l e v i e d by t a x e s , had Acts the t h a t d e c i s i o n ; h o w e v e r , w h i l e t h e c a s e was appeal, for No. being Jefferson t h e C o u n t y a l s o b e g a n p l a n n i n g ways t o r e d u c e because, on Act v. Court, upheld approximately $75 i n c l u d e d when p r e p a r i n g i t s b u d g e t year. 1 Section "appropriations made 11-8-3, in the Ala. Code [county] This Court subsequently affirmed the trial court's judgment. See J e f f e r s o n C o u n t y C o m m i s s i o n v . E d w a r d s , [Ms. 1080496, A u g u s t 25, 2009] So. 3d (Ala. 2009). 1 2 1081529 budget shall county available As 11, not part exceed of prepare 33%. On estimated i t s cost-cutting plans June plan, a l l elected 32 hours, revenue for reducing 16, 2009, the and, on June the County, officials their of the 30, on March and d e p a r t m e n t respective budgets adopted County r e d u c i n g t h e work week o f a l l e l i g i b l e to total for appropriations." 2009, r e q u e s t e d t h a t heads the resolution a by e m p l o y e e s f r o m 40 h o u r s 2009, the County adopted a r e s o l u t i o n r e d u c i n g a p p r o p r i a t i o n s by 3 3 % f o r t h e r e m a i n d e r o f the fiscal reduce year. spending On even July 21, further, 2009, the County, announced a plan needing to to place s u b s t a n t i a l n u m b e r o f c o u n t y e m p l o y e e s on a d m i n i s t r a t i v e without 11, pay from August 1, 2 0 0 9 , to leave September 2009. As a assessor's 10 f o r the p e r i o d a result of office employees administrative in these was measures, the budget r e d u c e d from $892,980 that office leave without pay. were 2 On to July f o r the tax t o $819,309, and be placed 31, 2009, on Weinrib T h e t a x a s s e s s o r ' s o f f i c e c o n s i s t s o f two d i v i s i o n s -¬ the Mapping and R e a p p r a i s a l Division and t h e A s s e s s m e n t Division. However, because t h e Mapping and Reappraisal D i v i s i o n i s f u n d e d by t h e S t a t e , i t s b u d g e t and p e r s o n n e l were not a f f e c t e d by t h e C o u n t y ' s c o s t - c u t t i n g m e a s u r e s . 2 3 1081529 filed the seeking underlying a declaratory injunction, and prohibition the action to a judgment, the County from office employees on administrative fiscal the year dollar arguing taxes and that was trial W e i n r i b was that he held that the he that on that claimed that he day amount of budget of salary alleged the tax not based due. an the withheld exceeded the action, were e n t i t l e d to apply to on him. August declaring $5,967,131 i n the for any order However, upon therefore, evidentiary hearing entered by 2008-2009 collector that, assessors those that, wrongfully and hours placing a response to Weinrib's to r e c e i v e was writ number of for the collected did an a commissions C o u n t y had county tax held same entitled by taxes court in c o l l e c t e d by County f i l e d paid Weinrib Court permanent the the $5,967,131 2009, The commissions based and to 31, of statutes providing 2009, May value that The leave. entitled through money. reducing e m p l o y e e s i n t h a t o f f i c e by County Jefferson that was and and/or or from r e d u c i n g of the Circuit preliminary mandamus any he a Jefferson of w o r k e d by statute, the writ block tax assessor's in trial $892,000 3 5, that commissions court necessary also to W e i n r i b and t h e C o u n t y h a v e b o t h i n d i c a t e d t h a t W e i n r i b ' s b u d g e t was o r i g i n a l l y s e t a t $ 8 9 2 , 9 8 0 , n o t $ 8 9 2 , 0 0 0 as s t a t e d 3 4 1081529 fully fund the award Weinrib permanent assessor's the full injunction Weinrib's the tax budget number Weinrib's of County worked by County The i t from reducing from reducing $892,000 any of or the issued not instead, the i t s original hours It therefore did $5,967,131; prohibiting from office. office. employees a in appeals. II. The first statutory trial 959 by So. 2d these (citing judgment 69, 70 that concern c o n s t r u c t i o n , the T a y l o r v. Code on ( A l a . 2006) appeals The presented in this construction; accordingly, court's statutory Ala. issue Cox, s t a t u t e at 1975, 710 the appeal we issue. review questions standard of So. 2d 406 center of this which provides, review (Ala. of the v. issues of one novo de Whitehurst ("Because t h e only is law Baker, presented involving i s de novo.") 1998)). dispute is § 40-4-2, in relevant part: "The t a x a s s e s s o r s h a l l be e n t i t l e d t o r e c e i v e from the tax c o l l e c t o r , out of the first money collected by him, giving duplicate receipts t h e r e f o r , one o f w h i c h r e c e i p t s s h a l l be forwarded to the Comptroller by the tax collector, the following commissions: In counties where the c o l l e c t i o n s , n o t i n c l u d i n g t a x e s on r e a l e s t a t e b i d by t h e t r i a l discrepancy. court. There i s no 5 explanation given for the 1081529 i n by t h e s t a t e a t t a x s a l e s and t a x e s w h i c h w o u l d be due on p r o p e r t y e x c e p t f o r t h e p r o v i s i o n s o f t h e l a w e x e m p t i n g h o m e s t e a d s f r o m s t a t e t a x e s , do not e x c e e d $ 1 2 , 0 0 0 , t h e r a t e s h a l l be 10 p e r c e n t on t h e f i r s t $ 5 , 0 0 0 , f i v e p e r c e n t on t h e n e x t $ 4 , 0 0 0 a n d four percent on the remainder. The commission herein provided for is to be calculated on c o l l e c t i o n s f o r r e a l p r o p e r t y and p e r s o n a l p r o p e r t y , except motor v e h i c l e s , f o r the g e n e r a l fund of the s t a t e and c o u n t y . In c o u n t i e s where c o l l e c t i o n s , n o t i n c l u d i n g t a x e s on p r o p e r t y b i d i n b y t h e s t a t e at tax s a l e s and taxes w h i c h w o u l d be due on p r o p e r t y except f o r the p r o v i s i o n s of the p r e s e n t l y applicable law exempting homesteads from state t a x e s , e x c e e d $ 1 2 , 0 0 0 , t h e c o m m i s s i o n s h a l l be as a b o v e d e c l a r e d up t o $ 1 2 , 0 0 0 , a n d one a n d one-half percent on t h e r e m a i n d e r up t o $ 1 5 , 0 0 0 , a n d one percent on the remainder above $15,000. The commissions for assessment of taxes on motor vehicles f o r the g e n e r a l fund of the state and c o u n t y s h a l l be c a l c u l a t e d on t h e same b a s i s a n d a t t h e same r a t e as p r o v i d e d f o r t h e a s s e s s m e n t of t a x e s on r e a l p r o p e r t y a n d p e r s o n a l p r o p e r t y o t h e r than motor v e h i c l e s f o r the g e n e r a l fund of the s t a t e and c o u n t y . The a m o u n t o f t h e c o m m i s s i o n on t a x e s w h i c h w o u l d be due on p r o p e r t y e x c e p t f o r t h e p r o v i s i o n s of the p r e s e n t l y a p p l i c a b l e law exempting homesteads from state taxes shall inure to the b e n e f i t of the G e n e r a l Fund of the s t a t e o n l y and s h a l l be c o v e r e d i n t o the State Treasury to the c r e d i t of s a i d fund. He s h a l l a l s o be e n t i t l e d t o r e c e i v e two p e r c e n t on a l l c o l l e c t i o n s made b y t h e t a x c o l l e c t o r of s p e c i a l t a x e s , whether such s p e c i a l t a x e s a r e l e v i e d f o r t h e s t a t e o r c o u n t y , t o be p a i d out of such s p e c i a l t a x e s . The t a x a s s e s s o r s h a l l r e c e i v e two p e r c e n t c o m m i s s i o n on a l l s p e c i a l c o u n t y o r d i s t r i c t t a x e s l e v i e d f o r s c h o o l p u r p o s e s , b u t he s h a l l n o t r e c e i v e s u c h c o m m i s s i o n s on s u c h special s c h o o l t a x e s u n l e s s he h a s p r o p e r l y a p p o r t i o n e d s u c h special taxes." 6 1081529 Weinrib and argues t h a t , under based upon Jefferson for County, the p e r i o d The t o any and, the the County taxes 2008, he in 1982, specifically allowances, or entitled i s paid a salary provides other once that "[a]ll compensation on a f e e b a s i s i n t o the general County officials The no this longer argues statute -- receive t h e y become s a l a r i e d e m p l o y e e s statutes, 1-3-6, A l a . Code e n a c t e d by h e r e a f t e r be p a i d intent i n enacting revenue 2009. i s not counties." respective commissions 31, a r g u e s , § 40-6A-6, A l a . Code 1975, shall legislature's commissions t h r o u g h May § 40-4-2 b e c a u s e statute collected in t o $5,967,131 i n c o l l e c t e d by o r p a i d t o o f f i c i a l s compensation other 1, the of t h i s argues that Weinrib under commissions, and of is entitled however, legislature their value from October County, heretofore in dollar he commissions fees, tax the the c l e a r language i n c l u d i n g § 40-4-3, 1975. Section 40-4-3 A l a . Code fund of that that any -- the county fees is 1975, 1-3-6 provides: 7 or echoed and provides: "In a l l c o u n t i e s where the t a x a s s e s s o r i s p a i d on a s a l a r y i n s t e a d o f a f e e b a s i s , a l l f e e s allowed under the terms of t h i s t i t l e s h a l l by s a i d t a x c o l l e c t o r be p a i d i n t o t h e c o u n t y t r e a s u r y , o r t o such officials performing the d u t i e s of county treasurer." Section of § 1081529 "In a l l c o u n t i e s and c i t i e s where o f f i c i a l s a r e p a i d on a s a l a r y b a s i s i n s t e a d o f a f e e b a s i s , a l l f e e s r e q u i r e d u n d e r t h e t e r m s o f t h i s Code t o be p a i d t o o r c o l l e c t e d b y s u c h o f f i c i a l s s h a l l be p a i d by s a i d o f f i c i a l s i n t o t h e t r e a s u r y o f t h e c o u n t y o r municipality or to the o f f i c i a l performing the duties of county treasurer or municipal treasurer e x c e p t as o t h e r w i s e p r o v i d e d by l a w . " The County acknowledges interpretation of these which Weinrib claims of government. that, statutes, t o be e n t i t l e d in accordance i tuses with i t s the commissions t o to fund the general costs 4 T h e C o u n t y a l s o a r g u e s t h a t t h e c o u r t s h a v e no p o w e r t o entertain Weinrib's challenge to i t s action reducing h i s budget. I n s u p p o r t o f t h i s argument, t h e C o u n t y q u o t e s O'Rear v . S a r t a i n , 193 A l a . 2 7 5 , 2 8 8 , 69 S o . 5 5 4 , 558 ( 1 9 1 5 ) : 4 "A c o u r t o f e q u i t y , a t t h e s u i t o f a t a x p a y e r , may r e s t r a i n b y i n j u n c t i o n t h e m i s a p p r o p r i a t i o n o f county funds by county officials; b u t no p o w e r exists i n a court of equity t o compel county commissioners i n the exercise of t h e i r d i s c r e t i o n i n the conduct o f t h e county's b u s i n e s s . When a c o u r t of e q u i t y u n d e r t a k e s t o r e v i e w t h e a c t i o n of boards of revenue or c o u r t s of county commissioners, a question o f j u r i s d i c t i o n i s p r e s e n t e d ; and u n l e s s the j u r i s d i c t i o n a l f a c t s a r e a l l e g e d , and t h e charge t h e r e o n i s made o f f r a u d , corruption, or unfair dealing, j u r i s d i c t i o n of the subject-matter i snot acquired." H o w e v e r , a l t h o u g h c o u r t s g e n e r a l l y do l a c k j u r i s d i c t i o n t o review the d i s c r e t i o n a r y actions of county commissioners, the C o u n t y f a i l s t o r e c o g n i z e t h a t O'Rear i s i n a p p l i c a b l e i n t h i s c a s e b e c a u s e W e i n r i b i s a l l e g i n g t h a t h e was e n t i t l e d t o t h e claimed c o m m i s s i o n s b y s t a t u t e a n d t h a t t h e C o u n t y h a d no d i s c r e t i o n t o w i t h h o l d those commissions from him. 8 1081529 We these agree statutes, under § the In d o i n g so, this matter that § shall and and argues that 3, 820, and § to to read 824 2d 344, statutory intent 346 of Corp. IMED v. (Ala. concerning i n p a r i materia (Ala. 2003). states receive further in a ... statute, imperative Co. of America, ignore the an the and 1992). "[t]he and 721 word Ex same So. be parte emphasizes tax assessor commissions" 'shall' he is clear Ex parte 1138 (Ala. 40-4-2 would § 40-6A-6, § 40-4¬ mandatory." 2d p l a i n language of 9 the i s necessary because, 1135, i n t e r p r e t a t i o n of 1-3-6. their should Weinrib following "[t]he is such that analysis and However, us of e f f e c t to the So. of commissions to a s c e r t a i n the meaning of each. no when u s e d require be unambiguously Ins. rule statute." 602 Moreover, to 2d unambiguous the any statutes entitled 1998). Corp., give to Id. be Prudential fundamental enacting are So. 40-4-2 notes, entitled consideration the words i n a s t a t u t e together 871 not upon C o u r t must g i v e " p l a i n meaning." Weaver, that, i s t o a s c e r t a i n and Systems Eng'g A s s o c s . construed is "The legislature in subject County Weinrib 40-4-2. construction the with § 1081529 The principles r e q u i r e us v. guide Town C o u n c i l , D o i n g so in this 985 are not in p a i d on 5 This require implication in So. 159, which contrary holding when 162 to that "[r]epeal C i t y o f B i r m i n g h a m v. 51 be 2d 388, to counties the i n t e r p r e t a t i o n gives and, a So. 394 statutes tax 40-4-2 by has implication is S o u t h e r n E x p r e s s Co., 164 (Ala. a field of assessors no a p p l i c a t i o n receive assertion, been 5 the whose t a x assessors has Peebles that e f f e c t to a l l the Weinrib's § n. conclude a s a l a r y b a s i s ; h o w e v e r , i t has counties statutes construing i n § 40-4-2 s t i l l i n s o f a r as t h e r e may those salary. in c a s e c o m p e l s us commission schedule set f o r t h operation us " t o h a r m o n i z e t h e m as much as p r a c t i c a l . " Mooresville 2007). that a relevant does not repealed by not favored." A l a . 529, 538, (1909). I n § 40-6A-2, A l a . Code 1975, t h e l e g i s l a t u r e s e t f o r t h a statewide minimum salary schedule for certain county o f f i c i a l s , i n c l u d i n g tax assessors. However, t h a t s c h e d u l e became e f f e c t i v e i n e a c h c o u n t y o n l y i f t h e schedule was a p p r o v e d by t h e g o v e r n i n g b o d y o f t h e c o u n t y . See H a m i l t o n v . W a l k e r Co., 521 So. 2d 34, 35 ( A l a . C i v . A p p . 1987) ("There c a n be no d o u b t t h a t t h e p l a i n a n d n a t u r a l m e a n i n g o f the above-quoted language is that county approval is a prerequisite to the a p p l i c a t i o n of § 40-6A-2's amended compensation schedule to a county's tax o f f i c i a l s . " ) . It is n o t c l e a r f r o m t h e r e c o r d how many o f t h i s S t a t e ' s counties, i f any, s t i l l have t a x a s s e s s o r s who a r e c o m p e n s a t e d on a commission b a s i s under the fee system. 5 10 1081529 Moreover, statutes subject. 93 we today finds In Jefferson S o . 5 4 0 , 541 from the ultimate following that our support County holding on interpretation i n previous v. Waldrop, (1922), J u s t i c e background compensation salary note Gardner, reached caselaw Jefferson on this 207 A l a . 6 0 6 , 6 0 8 , although dissenting from County a fee basis officials basis: " I t i s a m a t t e r o f common k n o w l e d g e t h a t i n some of t h e l a r g e r c o u n t i e s o f t h i s s t a t e t h e f e e system was c o n s i d e r e d an e v i l , and p a r t i c u l a r l y so i n J e f f e r s o n c o u n t y , and i n o r d e r f o r t h a t c o u n t y t o eliminate the fee system then i n vogue f o ri t s officers an amendment to the C o n s t i t u t i o n was adopted, known as the Jefferson county salary amendment, which by i t s terms gave to the Legislature a d i s c r e t i o n i n regard to the f i x i n g of compensation of the county o f f i c e r s of that county. T h i s amendment was a d o p t e d i n N o v e m b e r , 1 9 1 2 , a n d p u r s u a n t t h e r e t o t h e L e g i s l a t u r e o f 1915 p a s s e d a salary b i l l f o r the o f f i c e r s of Jefferson county. I t was a l o c a l a c t , a p p l i c a b l e a l o n e t o t h a t c o u n t y . The f i r s t s e c t i o n o f t h i s a c t e x p r e s s l y s t a t e s t h a t the compensation of these officers should be changed, and t h a t t h e y s h o u l d be p a i d an a n n u a l s a l a r y i n l i e u of a l l other compensation, fees, or emoluments. We q u o t e f r o m s e c t i o n 1 t h e f o l l o w i n g : "'That the method and basis of compensation of the f o l l o w i n g o f f i c e r s of Jefferson county, to w i t , the s h e r i f f , the judge of probate, the t a x c o l l e c t o r , the tax assessor, the c l e r k of the c i r c u i t c o u r t , t h e c l e r k o f t h e c r i m i n a l c o u r t , and 11 these by t h e C o u r t , p r o v i d e d t h e the t r a n s i t i o n for certain of to of a 1081529 register i n c h a n c e r y o f s a i d c o u n t y be c h a n g e d , a n d t h a t s a i d o f f i c e r s be p a i d a n a n n u a l s a l a r y , w h i c h s h a l l be p a i d t o a n d r e c e i v e d by s a i d o f f i c e r s i n l i e u o f a l l other compensation, fees or emoluments.' ( I t a l i c s s u p p l i e d [ i n Waldrop].) "... Section 2 o f t h e a c t r e a d s as f o l l o w s : " ' T h a t when t h i s a c t g o e s i n t o e f f e c t , the cost, charges of courts, fees and c o m m i s s i o n s now a u t h o r i z e d b y l a w t o be collected and r e t a i n e d by the several o f f i c e r s o f J e f f e r s o n c o u n t y a b o v e named, s h a l l continue t o be c o l l e c t e d , b u t s h a l l be p a i d i n t o t h e c o u n t y t r e a s u r y b y t h e officer collecting t h e same, as other moneys b e l o n g i n g t o t h e c o u n t y a r e p a i d . ' " We agree with compensating commissions the the paid was a n e f f o r t statutes the salary instead "to eliminate of fees to and the fee system." A l l are mutually and t h a t , where t h e s a l a r y system has been adopted, the salary salary, commissions support transition the fee fee system by by that that and exclusive Gardner tax assessors relevant system Justice ceases system of to exist. Weinrib to which the conclusion has no compensation Accordingly, claim because he i s t o t h e $ 5 , 9 6 7 , 131 i n he s a y s he i s e n t i t l e d under § 40-4-2. III. Weinrib the judgment nevertheless argues of the t r i a l court 12 that we because, should still he s a y s , affirm the County 1081529 has failed "proper § to and provide efficient 40-6A-5, A l a . Code unable to f u l f i l l Limestone Court one with conduct" 1975, the means necessary of h i s o f f i c e , and, he as c l a i m s , he Hosp., 894 ( A l a . 2004 ) can a f f i r m a t r i a l 2d 630, 634 W i l s o n v. c o u r t ' s j u d g m e n t f o r any g i v e n by t h e t r i a l the i s accordingly See So. for r e q u i r e d by his statutory duties. not s p e c i f i c a l l y 6A-5 him Athens("[T]his reason, court."). even Section 40- provides: "The g o v e r n i n g b o d i e s o f e a c h o f t h e c o u n t i e s o f t h i s s t a t e s h a l l p r o v i d e t h e t a x a s s e s s o r [and o t h e r e n u m e r a t e d t a x and revenue o f f i c i a l s ] w i t h such office personnel, clerks, and d e p u t i e s , and such q u a r t e r s , books, s t a t i o n e r y , f u r n i t u r e , equipment, and other conveniences and s u p p l i e s as may be n e c e s s a r y f o r t h e p r o p e r and e f f i c i e n t c o n d u c t of such offices." After holding e v i d e n c e was was Assessor, evidentiary "so to much fund his determines conscientiously satisfy law reducing finding " hearing presented, the t r i a l entitled necessary an The trial Weinrib's of the office § which ore 40-4-2 'commissions' manner necessary that to budget as timely then prohibited the from $892,000, thus t h a t the County needed to budget at l e a s t 13 as he, t h e d u t i e s i m p o s e d upon him by court tenus court concluded that Weinrib i n the is at is Tax and Alabama County from implicitly $892,000 f o r 1081529 the tax assessor's compliance with finding after entitled to hearing a the At asked the by office in 2d and specifically workforce of unjust, 129, attorney i n a proper w o u l d be tenus he trial court evidence, or and against that and the Equip. 132 to be made in that finding is will not we supporting great weight (Ala. held could efficient replied, two on & Constr., August perform statutory i f the the manner w i t h "[a]bsolutely Weinrib duties the he of funding not." duties reduction 5, Inc. of 1997). i f he identified not County Petroleum unable to perform was the correctness, evidentiary hearing his place, ore American So. for i t i s c l e a r l y erroneous, without manifestly 708 order Because the presumption evidence." Fancher, in § 40-6A-5. disturb i t "unless evidence, office was his then Weinrib claimed he to h i s budget and reversed: "Q: Now, Mr. W e i n r i b , can you t e l l t h e c o u r t what s t a t u t o r y d u t i e s you h a v e t h a t a r e r e q u i r e d t o be p e r f o r m e d b e t w e e n now a n d O c t o b e r 1? "A: Well, sure. We h a v e c o m i n g up t h e abstract, w h i c h t h e a b s t r a c t i s r e q u i r e d by [§ 4 0 - 7 - 3 5 , Ala. C o d e 1 9 7 5 , ] t h a t we p r o v i d e i n t r i p l i c a t e form to the S t a t e Revenue, S t a t e Finance and Tax C o l l e c t o r so t h a t t h e Tax Collector can begin officially making tax collection payments. 14 v. 1081529 "Q: What i s t h e "A: The abstract contains detailed information b r o k e n down b y t a x d i s t r i c t f o r s t a t e , c o u n t y , each m u n i c i p a l i t y w i t h millage, each school b o a r d t h a t r e c e i v e s p r o p e r t y t a x , t h e summary of assessment v a l u e s i n e a c h t a x d i s t r i c t as w e l l as t h e e x e m p t i o n s a m o u n t s a n d then the b o t t o m l i n e n e t t a x e s a s s e s s e d due. A n d we are required by law to provide that to the Collector. "Q: When a r e "A: We a r e r e q u i r e d t o p r o v i d e i t -- I t h i n k i t ' s e i t h e r t h e s e c o n d Monday o r t h e s e c o n d T u e s d a y in August. We're r e q u i r e d t o p r o v i d e i t t h i s month. "Q: With your present s t a f f i n g and funding, y o u be a b l e t o c o m p l e t e t h a t o b l i g a t i o n ? "A: No, "Q: Is [the a b s t r a c t r e q u i r e m e n t ] 4 0 - 7 - 3 5 , t h e Code o f A l a b a m a ? "A: Yes, "Q: What other functions p e r f o r m b e t w e e n now a n d "A: We a r e r e q u i r e d t o p r o v i d e a f f i d a v i t s . We call t h e m A c t 48 c a r d s t h a t a r e h o m e s t e a d e x e m p t i o n reverification cards. We have over 41,000 h o m e s t e a d r e s i d e n t s who b y v i r t u e o f age a n d / o r i n c o m e o r t o t a l and p e r m a n e n t d i s a b i l i t y , have a p p l i e d and r e c e i v e d a h o m e s t e a d e x e m p t i o n t h a t gives t h e m an a d d i t i o n a l b r e a k o f f o f their property taxes. A n d we a r e r e q u i r e d b y l a w t o p r o v i d e t h e m an a f f i d a v i t t o r e v e r i f y t h a t t h e y remain q u a l i f i e d . Obviously, when y o u have you abstract? required to provide that abstract? will sir. provided by [§] are you required O c t o b e r 1? to sir. 15 1081529 41,000, that's a lot to do. It takes p r e p a r a t o r y work t o send them o u t , b e c a u s e t h e y h a v e t o be r e a f f i r m e d s t a r t i n g e i t h e r October 1, t h e n we r u n i t t h r o u g h D e c e m b e r 3 1 s t . We h a v e t o do a t r i a l r u n o f t h e m a i l i n g , w h i c h i s t y p i c a l l y done a t t h e b e g i n n i n g of S e p t e m b e r , followed by the actual printing with the a s s i s t a n c e of [ i n f o r m a t i o n t e c h n o l o g y support] by t h e m i d d l e of September. And anyway, t h e production of that has now been affected adversely. "Q: L e t me "A: Y e s , s i r . I t i s an e x a m p l e o f an A c t 48 c a r d f r o m t h e 2 0 0 9 t a x y e a r w h i c h we s e n t o u t l a s t fall. We m a i l e d c a r d s l i k e t h i s o u t a t t h e e n d of S e p t e m b e r o f 2 0 0 8 so t h a t p e o p l e r e c e i v e d them by O c t o b e r 1, a n d t h e y w o u l d be due by December 3 1 s t . "Q: To "A: To r e v e r i f y t h e i r c o n t i n u e d e l i g i b i l i t y homestead exemption. of "Q: I f t h a t ' s not accomplished, are r e c e i v e the homestead exemption? able "A: I t ' s made m o r e d i f f i c u l t . a t i m e l y manner. "Q: A r e t h e r e any o t h e r f u n c t i o n s t h a t you have t o perform b e f o r e October 1 o t h e r than your normal daily duties? "A: Those However, testimony show y o u Plaintiff's Exhibit 13. verify? are two of I t cannot t h e most c r i t i c a l on cross-examination, from Weinrib indicating 16 they that, the be this to done i n ones." County in fact, the elicited County's 1081529 a c t i o n s r e d u c i n g h i s budget and w o r k f o r c e would from completing these n o t impede h i m two t a s k s b y t h e r e q u i r e d d e a d l i n e s : "Q: So i n w h a t way a r e y o u s a y i n g t h a t t h e C o u n t y s p e c i f i c a l l y r a n a f o u l o f [§ 4 0 - 6 A - 5 ] i n y o u r complaint? "A: I am s a y i n g t h a t they ran a f o u l section because t h e y d e p r i v e d my conveniences. "Q: What c o n v e n i e n c e s "A: Conveniences i n personnel. As f a r as t h e conveniences, t h e County has knocked o u t my a b i l i t y t o c o m p l e t e t h e 2009 a b s t r a c t . They h a v e k n o c k e d o u t my o f f i c e ' s a b i l i t y t o -- "Q: L e t me s t o p y o u . Y o u s a i d c o n v e n i e n c e s . conveniences d i d t h e County knock out? "A: T h e y k n o c k e d o u t t h e a s s i s t a n c e t o my o f f i c e i n the form of [ i n f o r m a t i o n technology] support t h a t s p e c i f i c a l l y h e l p s my o f f i c e t o b e a b l e t o efficiently g e t t h e a b s t r a c t done as w e l l as t h e p r e p a r a t i o n o f t h e A c t 48 c a r d s . "Q: When y o u s a y c o n v e n i e n c e , t h a t d i d n o t -- t h a t d o e s n ' t hamper y o u r o f f i c e f r o m t h e a b i l i t y t o complete i t , does i t ? "A: I t does h i n d e r . The a b i l i t y u n a b l e t o g e t t h e 2009 a b s t r a c t "Q: How a r e y o u u n a b l e t o do t h a t ? You s a i d was d u e -- d i d n ' t y o u m e n t i o n August? "A: Right. "Q: August what? August, right? were You those? said 17 with that office of the t o -done. second What we week are this in 1081529 "A: Right. "Q: S e c o n d week i n A u g u s t . p l a c e d on a d m i n i s t r a t i v e "A: As "Q: So y o u ' r e n o t s a y i n g t h a t y o u r o f f i c e j u s t g o t s t a r t e d w o r k i n g on t h i s t h i s w e e k , a r e y o u ? "A: of Next week. T h e s e [10] f o l k s w e r e l e a v e as o f t h i s w e e k ? Saturday. No. "Q: A l l right. Now, my question to you is, s p e c i f i c a l l y , what has h a p p e n e d i n y o u r l o s s o f s t a f f f o r one w e e k t h a t ' s g o i n g t o p r e v e n t t h i s r e p o r t of requirement from g o i n g forward? Tell us s p e c i f i c a l l y , t h i s p e r s o n i s r e s p o n s i b l e f o r d o i n g t h i s and t h e y ' r e n o t h e r e . T e l l me w h a t critical r o l e these folks play that is now g o i n g t o be l a c k i n g i n t h i s one w e e k t h a t w i l l p r e v e n t you f r o m g e t t i n g t h i s out. "A: The a s s e s s m e n t s t a f f i s n o t t h e a b s t r a c t r e p o r t , b u t my p e o p l e i n my o f f i c e do. "Q: I'm s o r r y . your o f f i c e "A: Correct. -- d o e s n o t p r e p a r e o f f i c e does. Other You s a i d t h e a s s e s s m e n t doesn't prepare t h i s ? portion of "Q: And the assessment portion are those i n d i v i d u a l s t h a t w e r e p l a c e d on a d m i n i s t r a t i v e leave; i s that correct? "A: That "Q: So t h e n , g e t t i n g b a c k t o my q u e s t i o n where I a s k e d you what r o l e s d i d t h e s e i n d i v i d u a l s t h a t were p l a c e d on administrative leave play in is correct. 18 1081529 your c o m p l e t i n g t h i s p r o j e c t , your be n o ? answer would "A: Correct. "Q: Now, you m e n t i o n e d a n o t h e r s t a t u t o r y d u t y t h a t you w e r e u n a b l e t o c o m p l e t e as a r e s u l t o f t h i s reduction in force. T h a t was t h e b l u e cards; is that right? "A: The Act 48 cards. fi "Q: This is staff? performed "A: My "Q: And t h a t i s due t o be 31st; i s that correct? "A: Yes, s i r . "Q: And you mentioned about [the] fiscal year. When d o e s t h e f i s c a l y e a r b e g i n f o r t h e C o u n t y ? "A: October "Q: Was i t your u n d e r s t a n d i n g that the reason f o r this reduction was because the County was u n a b l e t o meet p a y r o l l d u r i n g t h i s f i s c a l y e a r ? "A: That "Q: So i t i s u n c e r t a i n as t o t h e s t a t u s o f b u d g e t i n t h e n e x t b u d g e t i n g c y c l e b a s e d on dilemma that we are facing with occupational tax; i s that correct? assessment by what division of your staff. completed by December 1. i s my understanding, 19 yes, s i r . the the the 1081529 "A: That is "Q: But c e r t a i n l y , the b a s i s f o r t h i s r e d u c t i o n was due to the inability t o make p a y r o l l during this f i s c a l year? "A: Correct. "Q: And "A: Correct. "Q: So as to the status of your s t a f f i n g after O c t o b e r 1 s t , y o u c o u l d be f u l l y r e i n s t a t e d o r partially. You d o n ' t know, do y o u ? "A: We "Q: B u t y o u do know f o r s u r e t h a t t h e n e x t d e a d l i n e that you have a s t a t u t o r y r e s p o n s i b i l i t y to c o m p l e t e i s December 3 1 s t ; r i g h t ? "A: Correct. "Q: You started off with 16 assessment d i v i s i o n ] ; r i g h t ? "A: Right. "Q: A l l right. were p l a c e d "A: Right. "Q: And i t ' s your u n d e r s t a n d i n g that they were p l a c e d on a d m i n i s t r a t i v e l e a v e b e c a u s e o f the s i t u a t i o n w i t h t h e b u d g e t and t h e i n a b i l i t y to pay those f o l k s during this fiscal year; is that correct? the don't correct. fiscal year begins in October? know. folks [in the You had 10 o f t h o s e p e o p l e that on a d m i n i s t r a t i v e l e a v e ; r i g h t ? 20 1081529 "A: Yes. fl "Q: So i t i s n o t y o u r u n d e r s t a n d i n g permanent s i t u a t i o n , i s i t ? that this is a "A: I t ' s n o t -- t h a t ' s my u n d e r s t a n d i n g i t ' s not a permanent s i t u a t i o n , but i t can be. "Q: Therefore, you cannot t e s t i f y w i t h t h a t y o u r o f f i c e w i l l be i n t h i s same a f t e r O c t o b e r 1 s t , can you? "A: I "Q: A l l right. And i t ' s your t e s t i m o n y t h a t you cannot complete your task that you have t o c o m p l e t e by December 3 1 s t w i t h t h e l e v e l o f staffing that you have p r e s e n t l y ; i s that correct? "A: Correct. "Q: B u t s i n c e y o u d o n ' t know w h a t l e v e l o f s t a f f i n g y o u w i l l h a v e come D e c e m b e r 3 1 s t , y o u c a n ' t s a y with certainty t h a t you c a n ' t c o m p l e t e that t a s k i n December? "A: A s t h i n g s s t a n d now, we c a n n o t c o m p l e t e t h a t task. On D e c e m b e r 3 1 s t , I c a n n o t s a y . And a l s o , on O c t o b e r 1, I w o n ' t be t h e T a x A s s e s s o r anyway. I t w i l l be s o m e o n e e l s e . "Q: So i t i s u n c e r t a i n on December 3 1 s t right? "A: I t ' s uncertain." certainty condition can't. at the time whether the task c a n be c o m p l e t e d ; i s that 21 1081529 Reviewing Weinrib's testimony that i tsupports budget the f i n d i n g that f o r the reduction i n i t s e n t i r e t y , we c a n n o t 2008-2009 to h i s staff fiscal would p r o p e r l y and e f f i c i e n t l y a reduction year o f § 40-6A-5. more d i f f i c u l t f o r Weinrib is no e v i d e n c e difficult trial that would or impossible. court's reductions concomitant f o r him t o Itwill that therefore on no d o u b t make i t a and h i s s u c c e s s o r , indicate We judgment would v i o l a t e the complete h i sd u t i e s , thus p l a c i n g the County i n v i o l a t i o n task t o h i s $892,000 i t impossible make or agree the the task decline basis but there i s overly to a f f i r m the that the ordered § 40-6A-5. IV. The trial certain commissions commissions County court virtue available amount allowed 40-4-2. originally office to receive Because budgeted for fiscal those by t h e year 2008¬ court p r o h i b i t e d the County from reducing either by d i r e c t l y to the tax assessor's of hours was e n t i t l e d of § t h e amount f o r the tax assessor's budgeted were by exceeded 2009, t h e t r i a l number held that Weinrib the employees t o work. office the funds o r by because made reducing i n the tax assessor's However, 22 reducing t h e judgment that the office of the 1081529 trial 4-2 c o u r t was b a s e d and because commissions court proceedings that interpretation i s not, i n fact, statute, with this entitled t h e judgment r e v e r s e d and t h e cause consistent R E V E R S E D AND Cobb, Weinrib under i s hereby on a n e r r o n e o u s of remanded o f § 40¬ t o any the trial for further opinion. REMANDED. C . J . , and Lyons, Smith, Parker, and Shaw, J J . , concur. Woodall, Bolin, and Murdock, 23 J J . , recuse themselves.

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