Barnett v. JonesAnnotate this Case
This case involved the constitutionality of a 2019 Alabama local law that appropriated a large portion of Morgan County's proceeds from the Simplified Sellers Use Tax ("SSUT") to the county and city boards of education in Morgan County. The Morgan County Commissioners appealed a judgment upholding the local law and contend that the local law violated Ala. Const. 1901 (Off. Recomp)., art. IV, section 105, because, they say, it created a variance with -- and changes the result under -- preexisting general laws. Because the subject of the local law was not provided for by general law, the Alabama Supreme Court held that it did not violate section 105 and therefore affirmed.