Alabama county appeals tax refund ruling

BIRMINGHAM, Ala. (AP) - Jefferson County has appealed a
court-ordered $50.3 million taxpayer refund of occupational taxes
and business license fees to the Alabama Supreme Court.

The county's appeal contends the trial judge, Circuit Judge
David Rains, should not have rejected the county's argument that
the county owed no refund because a new occupational tax that took
effect Aug. 14 made the county's taxing power retroactive.

The appeal also challenges Rains' order on Dec. 23 expanding the
refund pool by $10 million to $47.8 million, and awarding taxpayers
about $2.5 million in interest.

The appeal was filed on Tuesday by lawyers with the Birmingham
firm Bradley Arant Boult Cummings.

The county contends the most it should pay taxpayers is $37.8

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