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

Citation: 

Docket Number: 1081529

State: alabama

Court: Alabama Supreme Court

Date: 2009-10-23T00:00:00Z

Document:
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 Reporter. 
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 
Reporter of 
Decisions, 
Alabama A p p e l l a t e C o u r t s , 300 D e x t e r Avenue, Montgomery, Alabama 36104-3741 ((334) 229¬
0 6 4 9 ) , o f 
any 
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 
be 
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 Reporter. 
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 Weinrib, as the duly e l e c t e d tax a s s e s s o r o f J e f f e r s o n 
County 
Appeal from J e f f e r s o n C i r c u i t Court 
(CV-09-2301) 
STUART, 
J u s t i c e . 
J e f f e r s o n 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 
C o m m i s s i o n 
( h e r e i n a f t e r r e f e r r e d 
t o c o l l e c t i v e l y 
as 
" t h e 
C o u n t y " ) a p p e a l t h e 
j u d g m e n t e n t e r e d b y t h e J e f f e r s o n C i r c u i t 
1081529 
C o u r t 
p r o h i b i t i n g t h e C o u n t y f r o m r e d u c i n g t h e b u d g e t o f 
Dan 
W e i n r i b , 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 C o u n t y , o r 
f r o m 
r e d u c i n g 
t h e 
number 
o f 
h o u r s 
e m p l o y e e s 
i n 
W e i n r i b ' s 
o f f i c e 
a r e a u t h o r i z e d t o w o r k . 
We 
r e v e r s e and 
remand. 
I . 
On 
J a n u a r y 
12, 
2009, t h e 
J e f f e r s o n C i r c u i t 
C o u r t , 
i n a 
s e p a r a t e 
a c t i o n s t y l e d 
J e s s i c a E d w a r d s v. 
J e f f e r s o n C o u n t y , 
C V - 0 7 - 9 0 0 8 7 3 , 
e n t e r e d 
an 
o r d e r 
h o l d i n g 
t h a t 
t h e 
b u s i n e s s -
l i c e n s e and o c c u p a t i o n a l t a x e s t h e n b e i n g l e v i e d by J e f f e r s o n 
C o u n t y were 
u n l a w f u l 
b e c a u s e 
A c t 
No. 
4 0 6 , 
A l a . A c t s 
1967, 
w h i c h a u t h o r i z e d t h e l e v y o f t h o s e t a x e s , had b e e n r e p e a l e d i n 
1999 
by 
A c t 
No. 
99-669, A l a . A c t s 
1999. 
J e f f e r s o n C o u n t y 
a p p e a l e d 
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 p e n d i n g on 
a p p e a l , 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 
s p e n d i n g 
b e c a u s e , i f t h e 
t r i a l 
c o u r t ' s d e c i s i o n i n E d w a r d s was 
u p h e l d 
on 
a p p e a l , 
t h e 
C o u n t y w o u l d 
n o t 
r e c e i v e 
a p p r o x i m a t e l y 
$75 
m i l l i o n i n r e v e n u e s i t had 
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 
f o r 
t h e 2008-2009 
f i s c a l 
y e a r .
1 
S e c t i o n 1 1 - 8 - 3 , A l a . Code 
1975, 
m a n d a t e s 
t h a t 
" a p p r o p r i a t i o n s made 
i n 
t h e 
[ c o u n t y ] 
1 T h i s 
C o u r t 
s u b s e q u e n t l y 
a f f i r m e d 
t h e 
t r i a l 
c o u r t ' s 
j u d g m e n t . 
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 
( A l a . 2 0 0 9 ) . 
2 
1081529 
b u d g e t 
s h a l l n o t e x c e e d t h e e s t i m a t e d 
t o t a l 
r e v e n u e o f t h e 
c o u n t y a v a i l a b l e f o r a p p r o p r i a t i o n s . " 
As p a r t o f i t s c o s t - c u t t i n g 
p l a n , t h e C o u n t y , on M a r c h 
11, 
2009, r e q u e s t e d t h a t 
a l l e l e c t e d 
o f f i c i a l s and d e p a r t m e n t 
h e a d s p r e p a r e p l a n s f o r r e d u c i n g 
t h e i r 
r e s p e c t i v e b u d g e t s by 
33%. 
On 
J u n e 
16, 
2009, 
t h e C o u n t y 
a d o p t e d a 
r e s o l u t i o n 
r e d u c i n g t h e w o r k week o f a l l e l i g i b l e e m p l o y e e s f r o m 40 h o u r s 
t o 
32 
h o u r s , 
a n d , on J u n e 30, 2009, 
t h e C o u n t y a d o p t e d 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 
t h e 
f i s c a l 
y e a r . 
On 
J u l y 2 1 , 2009, t h e C o u n t y , n e e d i n g t o 
r e d u c e 
s p e n d i n g e v e n 
f u r t h e r , 
a n n o u n c e d 
a p l a n 
t o p l a c e 
a 
s u b s t a n t i a l number 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 l e a v e 
w i t h o u t p a y f o r t h e p e r i o d f r o m A u g u s t 1, 2009, t o S e p t e m b e r 
11, 
2009. 
As a r e s u l t 
o f t h e s e m e a s u r e s , t h e b u d g e t f o r t h e t a x 
a s s e s s o r ' s 
o f f i c e was r e d u c e d f r o m $892,980 t o $ 8 1 9 , 3 0 9 , 
and 
10 
e m p l o y e e s 
i n 
t h a t 
o f f i c e 
were 
t o 
be 
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 w i t h o u t p a y .
2 
On J u l y 31, 2009, W e i n r i b 
2The 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 
-¬
t h e 
M a p p i n g 
a n d 
R e a p p r a i s a l 
D i v i s i o n 
and 
t h e 
A s s e s s m e n t 
D i v i s i o n . 
However, 
b e c a u s e 
t h e 
M a p p i n g 
and 
R e a p p r a i s a l 
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 
n o t 
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 . 
3 
1081529 
f i l e d 
t h e 
u n d e r l y i n g 
a c t i o n 
i n t h e 
J e f f e r s o n 
C i r c u i t 
C o u r t 
s e e k i n g 
a d e c l a r a t o r y 
j u d g m e n t , 
a p r e l i m i n a r y 
and 
p e r m a n e n t 
i n j u n c t i o n , 
and 
a 
w r i t 
o f 
mandamus 
a n d / o r 
a 
w r i t 
o f 
p r o h i b i t i o n 
t o b l o c k 
t h e C o u n t y f r o m r e d u c i n g 
t h e b u d g e t 
o f 
t h e t a x a s s e s s o r ' s 
o f f i c e o r f r o m r e d u c i n g 
t h e number o f h o u r s 
w o r k e d by any 
o f t h e e m p l o y e e s i n t h a t o f f i c e by p l a c i n g t h o s e 
e m p l o y e e s on 
a d m i n i s t r a t i v e 
l e a v e . 
W e i n r i b a l l e g e d t h a t , 
by 
s t a t u t e , 
he 
was 
e n t i t l e d 
t o 
$5,967,131 
f o r 
t h e 
2 0 0 8 - 2 0 0 9 
f i s c a l 
y e a r t h r o u g h May 
31, 
2009, i n c o m m i s s i o n s b a s e d upon 
t h e 
d o l l a r v a l u e 
o f t a x e s c o l l e c t e d by 
t h e 
t a x 
c o l l e c t o r 
f o r 
J e f f e r s o n C o u n t y and 
t h a t 
t h e C o u n t y had 
w r o n g f u l l y 
w i t h h e l d 
t h a t money. 
The 
C o u n t y f i l e d 
a r e s p o n s e t o W e i n r i b ' s 
a c t i o n , 
a r g u i n g 
t h a t 
he 
was 
p a i d 
by 
s a l a r y and 
t h a t , 
t h e r e f o r e , 
any 
s t a t u t e s p r o v i d i n g t h a t c o u n t y t a x a s s e s s o r s were e n t i t l e d 
t o 
c o m m i s s i o n s b a s e d on t a x e s c o l l e c t e d d i d n o t 
a p p l y 
t o 
h i m . 
The 
t r i a l 
c o u r t h e l d an e v i d e n t i a r y h e a r i n g 
on A u g u s t 
5, 
2009, 
and 
t h a t 
same 
day 
e n t e r e d 
an 
o r d e r 
d e c l a r i n g 
t h a t 
W e i n r i b was 
e n t i t l e d t o r e c e i v e t h e $5,967,131 i n c o m m i s s i o n s 
t h a t 
he 
c l a i m e d 
he 
was 
due. 
However, t h e 
t r i a l 
c o u r t 
a l s o 
h e l d 
t h a t 
t h a t 
amount e x c e e d e d 
t h e 
$ 8 9 2 , 0 0 0
3 
n e c e s s a r y 
t o 
3 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 $892,000 as 
s t a t e d 
4 
1081529 
f u l l y 
f u n d 
t h e t a x a s s e s s o r ' s 
o f f i c e . 
I t t h e r e f o r e d i d 
n o t 
a w a r d 
W e i n r i b 
t h e 
f u l l 
$ 5 , 9 6 7 , 1 3 1 ; 
i n s t e a d , 
i t i s s u e d 
a 
p e r m a n e n t 
i n j u n c t i o n 
p r o h i b i t i n g 
t h e 
C o u n t y 
f r o m 
r e d u c i n g 
W e i n r i b ' s b u d g e t f r o m i t s o r i g i n a l $892,000 o r f r o m 
r e d u c i n g 
t h e 
number 
o f 
h o u r s 
w o r k e d 
by 
any 
o f 
t h e 
e m p l o y e e s 
i n 
W e i n r i b ' s 
o f f i c e . 
The 
C o u n t y 
a p p e a l s . 
I I . 
The 
f i r s t 
i s s u e 
p r e s e n t e d 
i n 
t h i s 
a p p e a l 
i s 
one 
o f 
s t a t u t o r y 
c o n s t r u c t i o n ; a c c o r d i n g l y , we 
r e v i e w 
de 
novo 
t h e 
t r i a l 
c o u r t ' s j u d g m e n t on 
t h a t i s s u e . 
W h i t e h u r s t 
v. 
B a k e r , 
959 
So. 
2d 69, 
70 
( A l a . 2006) ("Because t h e i s s u e s 
p r e s e n t e d 
by 
t h e s e 
a p p e a l s 
c o n c e r n 
o n l y 
q u e s t i o n s 
o f 
l a w 
i n v o l v i n g 
s t a t u t o r y c o n s t r u c t i o n , t h e s t a n d a r d o f r e v i e w 
i s de novo.") 
( c i t i n g T a y l o r v. Cox, 
710 
So. 
2d 406 
( A l a . 1 9 9 8 ) ) . 
The 
s t a t u t e a t t h e 
c e n t e r 
o f 
t h i s 
d i s p u t e i s § 4 0 - 4 - 2 , 
A l a . Code 1975, 
w h i c h p r o v i d e s , i n r e l e v a n t p a r t : 
"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 
f r o m 
t h e 
t a x 
c o l l e c t o r , 
o u t 
o f 
t h e 
f i r s t 
money 
c o l l e c t e d 
by 
h i m , 
g i v i n g 
d u p l i c a t e 
r e c e i p t s 
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 
f o r w a r d e d 
t o 
t h e 
C o m p t r o l l e r 
by 
t h e 
t a x 
c o l l e c t o r , 
t h e 
f o l l o w i n g 
c o m m i s s i o n s : 
I n 
c o u n t i e s 
where 
t h e 
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 
c o u r t . 
T h e r e 
i s no 
e x p l a n a t i o n g i v e n 
f o r 
t h e 
d i s c r e p a n c y . 
5 
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 
n o t 
e x c e e d $12,000, 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 
$5,000, 
f i v e 
p e r c e n t 
on 
t h e 
n e x t 
$4,000 
and 
f o u r 
p e r c e n t 
on 
t h e 
r e m a i n d e r . 
The 
c o m m i s s i o n 
h e r e i n 
p r o v i d e d 
f o r 
i s 
t o 
be 
c a l c u l a t e d 
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 , 
e x c e p t m o t o r v e h i c l e s , 
f o r t h e g e n e r a l 
f u n d 
o f 
t h e 
s t a t e 
and 
c o u n t y . 
I n 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 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 p r e s e n t l y 
a p p l i c a b l 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 , 
e x c e e d $12,000, 
t h e 
c o m m i s s i o n 
s h a l l 
be 
as 
above d e c l a r e d up 
t o $12,000, and 
one 
and 
o n e - h a l f 
p e r c e n t 
on 
t h e 
r e m a i n d e r 
up 
t o 
$ 1 5 , 0 0 0 , 
and 
one 
p e r c e n t 
on 
t h e 
r e m a i n d e r 
above 
$ 1 5 , 0 0 0 . 
The 
c o m m i s s i o n s 
f o r 
a s s e s s m e n t 
o f 
t a x e s 
on 
m o t o r 
v e h i c l e s 
f o r 
t h e 
g e n e r a l 
f u n d 
o f 
t h e 
s t a t e 
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 and 
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 
o f 
t a x e s 
on 
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 
o t h e r 
t h a n 
m o t o r 
v e h i c l e s f o r 
t h e 
g e n e r a l 
f u n d 
o f 
t h e 
s t a t e 
and 
c o u n t y . 
The amount 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 o f t h e p r e s e n t l y a p p l i c a b l 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 
s h a l l 
i n u r e 
t o 
t h e 
b e n e f i t 
o f t h e 
G e n e r a l 
Fund o f t h e 
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 
t h e 
S t a t e 
T r e a s u r y 
t o 
t h e 
c r e d i t 
o f 
s a i d f u n d . 
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 by 
t h e 
t a x c o l l e c t o r o f s p e c i a l t a x e s , w h e t h e r s u c h 
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 
o u t 
o f s u c h 
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 
s p e c i a l 
s c h o o l t a x e s u n l e s s he has p r o p e r l y a p p o r t i o n e d 
s u c h 
s p e c i a l 
t a x e s . " 
6 
1081529 
W e i n r i b 
a r g u e s t h a t , u n d e r t h e c l e a r l a n g u a g e o f t h i s 
s t a t u t e 
and b a s e d upon t h e 
d o l l a r 
v a l u e 
o f t h e 
t a x e s 
c o l l e c t e d i n 
J e f f e r s o n C o u n t y , he i s e n t i t l e d t o $5,967,131 i n c o m m i s s i o n s 
f o r 
t h e p e r i o d f r o m O c t o b e r 1, 2008, t h r o u g h May 
31, 
2009. 
The C o u n t y , h o w e v e r , 
a r g u e s t h a t W e i n r i b 
i s n o t 
e n t i t l e d 
t o any c o m m i s s i o n s u n d e r § 40-4-2 b e c a u s e he i s p a i d a s a l a r y 
and, t h e C o u n t y a r g u e s , § 40-6A-6, A l a . Code 1975, e n a c t e d by 
t h e 
l e g i s l a t u r e 
i n 1982, 
s p e c i f i c a l l y 
p r o v i d e s 
t h a t 
" [ a ] l l 
f e e s , 
c o m m i s s i o n s , 
a l l o w a n c e s , 
o r 
o t h e r 
c o m p e n s a t i o n 
h e r e t o f o r e 
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 on a f e e b a s i s o f 
c o m p e n s a t i o n 
s h a l l h e r e a f t e r be p a i d i n t o t h e g e n e r a l f u n d o f 
t h e i r 
r e s p e c t i v e 
c o u n t i e s . " 
The 
C o u n t y 
a r g u e s 
t h a t 
t h e 
l e g i s l a t u r e ' s 
i n t e n t i n e n a c t i n g 
t h i s 
s t a t u t e -- t h a t c o u n t y 
t a x 
and 
r e v e n u e 
o f f i c i a l s 
no 
l o n g e r 
r e c e i v e 
any 
f e e s 
o r 
c o m m i s s i o n s once t h e y become s a l a r i e d e m p l o y e e s 
-- i s e c h o e d 
i n 
o t h e r 
s t a t u t e s , i n c l u d i n g § 4 0 - 4 - 3 , A l a . Code 1975, and § 
1-3-6, A l a . Code 1975. 
S e c t i o n 40-4-3 
p r o v i d e s : 
" I n a l l 
c o u n t i e s where t h e 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 
a l l o w e d 
u n d e r 
t h e 
t e r m s 
o f 
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 
s u c h 
o f f i c i a l s 
p e r f o r m i n g 
t h e 
d u t i e s 
o f 
c o u n t y 
t r e a s u r e r . " 
S e c t i o n 1-3-6 
p r o v i d e s : 
7 
1081529 
" I n a l l c o u n t i e s a n d 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 by 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 
m u n i c i p a l i t y 
o r t o t h e 
o f f i c i a l 
p e r f o r m i n g t h e 
d u t i e s o f c o u n t y 
t r e a s u r e r o r m u n i c i p a l 
t r e a s u r e r 
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 
C o u n t y 
a c k n o w l e d g e s 
t h a t , 
i n 
a c c o r d a n c e 
w i t h i t s 
i n t e r p r e t a t i o n o f t h e s e s t a t u t e s , i t 
u s e s t h e c o m m i s s i o n s t o 
w h i c h W e i n r i b c l a i m s t o be e n t i t l e d t o f u n d t h e g e n e r a l 
c o s t s 
o f g o v e r n m e n t .
4 
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 have no power t o 
e n t e r t a i n 
W e i n r i b ' s 
c h a l l e n g e 
t o i t s a c t i o n 
r e d u c i n g h i s 
b u d g e t . 
I n s u p p o r t o f t h i s a r g u m e n t , 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 So. 554, 558 ( 1 9 1 5 ) : 
"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 by 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 
c o u n t y 
f u n d s 
by 
c o u n t y 
o f f i c i a l s ; 
b u t no 
power 
e x i s t s 
i n a 
c o u r t 
o f 
e q u i t y 
t o c o m p e l 
c o u n t y 
c o m m i s s i o n e r s i n 
t h e e x e r c i s e o f t h e i r d i s c r e t i o n 
i n 
t h e c o n d u c t o f t h e c o u n t y ' s b u s i n e s s . 
When a 
c o u r t 
o f 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 o f b o a r d s 
o f 
r e v e n u e 
o r c o u r t s 
o f c o u n t y 
c o m m i s s i o n e r s , 
a 
q u e s t i o n 
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 ; a n d 
u n l e s s 
t h e 
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 , a n d t h e c h a r g e 
t h e r e o n 
i s made o f f r a u d , 
c o r r u p t i o n , 
o r 
u n f a i r 
d e a l i n g , 
j u r i s d i c t i o n o f t h e s u b j e c t - m a t t e r 
i s 
n o t 
a c q u i r e d . " 
However, 
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 
r e v i e w t h e d i s c r e t i o n a r y a c t i o n s o f c o u n t y c o m m i s s i o n e r s , t h e 
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 he was e n t i t l e d t o 
t h e 
c l a i m e d 
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 
t h o s e c o m m i s s i o n s f r o m h i m . 
8 
1081529 
We 
a g r e e 
w i t h 
t h e 
C o u n t y 
t h a t , 
upon 
c o n s i d e r a t i o n 
o f 
t h e s e 
s t a t u t e s , W e i n r i b 
i s n o t 
e n t i t l e d 
t o 
any 
c o m m i s s i o n s 
u n d e r 
§ 
4 0 - 4 - 2 . 
"The 
f u n d a m e n t a l 
r u l e 
o f 
s t a t u t o r y 
c o n s t r u c t i o n i s t o a s c e r t a i n and 
g i v e e f f e c t t o t h e 
i n t e n t 
o f 
t h e 
l e g i s l a t u r e i n 
e n a c t i n g 
t h e 
s t a t u t e . " 
IMED C o r p . 
v. 
 
S y s t e m s Eng'g A s s o c s . C o r p . , 602 
So. 
2d 344, 
346 
( A l a . 1 9 9 2 ) . 
I n d o i n g s o , 
t h i s C o u r t must g i v e t h e w o r d s i n a s t a t u t e 
t h e i r 
" p l a i n m e a n i n g . " 
I d . 
M o r e o v e r , s t a t u t e s c o n c e r n i n g t h e same 
s u b j e c t 
m a t t e r 
a r e 
t o be 
r e a d i n p a r i m a t e r i a 
and 
s h o u l d 
be 
c o n s t r u e d 
t o g e t h e r 
t o a s c e r t a i n t h e m e a n i n g o f e a c h . 
Ex 
p a r t e 
 
Weaver, 871 
So. 
2d 
820, 
824 
( A l a . 2 0 0 3 ) . 
W e i n r i b e m p h a s i z e s 
t h a t 
§ 40-4-2 u n a m b i g u o u s l y 
s t a t e s 
t h a t 
" [ t ] h e 
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 
... 
t h e 
f o l l o w i n g 
c o m m i s s i o n s " 
and 
a r g u e s t h a t no 
f u r t h e r a n a l y s i s i s n e c e s s a r y b e c a u s e , 
he 
n o t e s , when u s e d i n a s t a t u t e , 
" [ t ] h e w o r d 
' s h a l l ' 
i s c l e a r 
and 
u n a m b i g u o u s and 
i s i m p e r a t i v e 
and 
m a n d a t o r y . " 
Ex 
p a r t e 
 
P r u d e n t i a l 
I n s . 
Co. 
o f A m e r i c a , 
721 
So. 
2d 
1135, 
1138 
( A l a . 
1 9 9 8 ) . 
However, 
s u c h 
an 
i n t e r p r e t a t i o n o f 
§ 40-4-2 
w o u l d 
r e q u i r e us t o i g n o r e 
t h e p l a i n l a n g u a g e o f § 40-6A-6, § 40-4¬
3, 
and 
§ 1-3-6. 
9 
1081529 
The 
p r i n c i p l e s t h a t 
g u i d e 
us 
i n 
c o n s t r u i n g 
s t a t u t e s 
r e q u i r e us 
" t o h a r m o n i z e them as much as p r a c t i c a l . " 
P e e b l e s 
 
v. 
M o o r e s v i l l e Town C o u n c i l , 
985 
So. 
2d 
388, 
394 
n. 
5 
( A l a . 
2 0 0 7 ) . 
D o i n g so i n t h i s c a s e c o m p e l s us t o c o n c l u d e t h a t 
t h e 
c o m m i s s i o n s c h e d u l e s e t f o r t h i n § 40-4-2 
s t i l l has 
a f i e l d 
o f 
o p e r a t i o n i n s o f a r as t h e r e may 
be c o u n t i e s whose t a x 
a s s e s s o r s 
a r e n o t p a i d on a s a l a r y b a s i s ; h o w e v e r , i t has 
no a p p l i c a t i o n 
i n 
t h o s e 
c o u n t i e s 
i n 
w h i c h 
t h e 
t a x 
a s s e s s o r s 
r e c e i v e 
a 
s a l a r y .
5 
T h i s i n t e r p r e t a t i o n g i v e s e f f e c t t o a l l t h e 
r e l e v a n t 
s t a t u t e s 
and, 
c o n t r a r y 
t o 
W e i n r i b ' s 
a s s e r t i o n , 
d o e s 
n o t 
r e q u i r e 
a 
h o l d i n g 
t h a t 
§ 
40-4-2 
has 
b e e n 
r e p e a l e d 
by 
i m p l i c a t i o n when 
" [ r ] e p e a l by 
i m p l i c a t i o n i s n o t 
f a v o r e d . " 
C i t y o f B i r m i n g h a m v. S o u t h e r n E x p r e s s Co., 
164 A l a . 529, 
538, 
51 
So. 
159, 
162 
( 1 9 0 9 ) . 
5 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 
s t a t e w i d e 
minimum 
s a l a r y 
s c h e d u l e 
f o r 
c e r t a i n 
c o u n t y 
o f f i c i a l s , 
i n c l u d i n g t a x 
a s s e s s o r s . 
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 
s c h e d u l e 
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 . App. 
1987) 
("There 
can 
be 
no 
d o u b t 
t h a t 
t h e 
p l a i n 
and 
n a t u r a l m e a n i n g 
o f 
t h e 
a b o v e - q u o t e d 
l a n g u a g e 
i s 
t h a t 
c o u n t y 
a p p r o v a l 
i s 
a 
p r e r e q u i s i t e 
t o 
t h e 
a p p l i c a t i o n 
o f 
§ 
40-6A-2's 
amended 
c o m p e n s a t i o n s c h e d u l e t o a c o u n t y ' s t a x 
o f f i c i a l s . " ) . 
I t i s 
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 
c o u n t i e s , 
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 
c o m m i s s i o n b a s i s u n d e r t h e 
f e e 
s y s t e m . 
10 
1081529 
M o r e o v e r , 
we 
n o t e 
t h a t 
o u r 
i n t e r p r e t a t i o n 
o f 
t h e s e 
s t a t u t e s 
t o d a y 
f i n d s 
s u p p o r t 
i n p r e v i o u s 
c a s e l a w 
on 
t h i s 
s u b j e c t . 
I n J e f f e r s o n C o u n t y v . W a l d r o p , 207 A l a . 606, 608, 
93 So. 540, 541 ( 1 9 2 2 ) , J u s t i c e G a r d n e r , 
a l t h o u g h 
d i s s e n t i n g 
f r o m t h e u l t i m a t e 
h o l d i n g 
r e a c h e d b y t h e C o u r t , p r o v i d e d t h e 
f o l l o w i n g b a c k g r o u n d 
on t h e t r a n s i t i o n 
f r o m a f e e b a s i s o f 
c o m p e n s a t i o n 
f o r c e r t a i n 
J e f f e r s o n 
C o u n t y 
o f f i c i a l s 
t o a 
s a l a r y 
b a s i s : 
" 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 
o f 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 s y s t e m 
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 
e l i m i n a t e 
t h e f e e s y s t e m 
t h e n 
i n v o g u e 
f o r 
i t s 
o f f i c e r s 
an 
amendment 
t o 
t h e 
C o n s t i t u t i o n 
was 
a d o p t e d , 
known 
as 
t h e 
J e f f e r s o n 
c o u n t y 
s a l a r y 
amendment, 
w h i c h 
b y 
i t s t e r m s 
gave 
t o 
t h e 
L e g i s l a t u r e a d i s c r e t i o n i n r e g a r d t o t h e f i x i n g o f 
c o m p e n s a t i o n o f t h e c o u n t y o f f i c e r s o f t h a t 
c o u n t y . 
T h i s amendment was a d o p t e d i n November, 1912, and 
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 
s a l a r y 
b i l l 
f o r t h e 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 . 
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 
t h e 
c o m p e n s a t i o n 
o f 
t h e s e 
o f f i c e r s 
s h o u l d 
be 
c h a n g e d , 
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 o f a l l o t h e r c o m p e n s a t i o n , 
f e e s , o r 
e m o l u m e n t s . 
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 : 
" ' T h a t 
t h e 
method 
and 
b a s i s 
o f 
c o m p e n s a t i o n 
o f t h e f o l l o w i n g 
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 , t o w i t , t h e s h e r i f f , t h e 
j u d g e o f p r o b a t e , t h e t a x c o l l e c t o r , t h e 
t a x 
a s s e s s o r , t h e 
c l e r k 
o f t h e 
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 
1081529 
r e g i s t e r 
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 , and t h a t s a i d o f f i c e r s be p a i d an  
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 and 
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  
o t h e r 
c o m p e n s a t i o n , 
f e e s 
o r e m o l u m e n t s . ' 
( I t a l i c s 
s u p p l i e d 
[ i n W a l d r o p ] . ) 
"... S e c t i o n 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 goes i n t o e f f e c t , 
t h e 
c o s t , 
c h a r g e s 
o f 
c o u r t s , 
f e e s 
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 
c o l l e c t e d 
and 
r e t a i n e d 
b y 
t h e 
s e v e r a l 
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 above named, 
s h a l l 
c o n t i n u e 
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 
by t h e 
o f f i c e r 
c o l l e c t i n g 
t h e 
same, 
as 
o t h e r 
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 
a g r e e 
w i t h 
J u s t i c e 
G a r d n e r 
t h a t 
t h e 
t r a n s i t i o n 
t o 
c o m p e n s a t i n g 
t a x a s s e s s o r s 
by 
s a l a r y 
i n s t e a d 
o f 
f e e s 
and 
c o m m i s s i o n s was an e f f o r t " t o e l i m i n a t e t h e f e e s y s t e m . " A l l 
t h e 
r e l e v a n t 
s t a t u t e s 
s u p p o r t t h e c o n c l u s i o n 
t h a t 
t h e f e e 
s y s t e m and t h e s a l a r y 
s y s t e m o f c o m p e n s a t i o n 
a r e 
m u t u a l l y 
e x c l u s i v e and t h a t , where t h e s a l a r y s y s t e m h a s b e e n a d o p t e d , 
t h e f e e s y s t e m c e a s e s t o e x i s t . 
A c c o r d i n g l y , 
b e c a u s e he i s 
p a i d b y s a l a r y , W e i n r i b h a s no 
c l a i m t o t h e $5, 
967, 131 i n 
c o m m i s s i o n s t o w h i c h he s a y s he i s e n t i t l e d u n d e r § 4 0 - 4 - 2 . 
I I I . 
W e i n r i b n e v e r t h e l e s s 
a r g u e s t h a t we s h o u l d 
s t i l l 
a f f i r m 
t h e j u d g m e n t o f t h e t r i a l 
c o u r t b e c a u s e , he s a y s , t h e C o u n t y 
12 
1081529 
has 
f a i l e d 
t o p r o v i d e h i m 
w i t h t h e means 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 " 
o f h i s o f f i c e , 
as r e q u i r e d by 
§ 40-6A-5, A l a . Code 1975, 
and, 
he c l a i m s , he i s a c c o r d i n g l y 
u n a b l e t o f u l f i l l h i s s t a t u t o r y d u t i e s . 
See W i l s o n v. 
A t h e n s - 
L i m e s t o n e 
Hosp., 
894 
So. 
2d 
630, 
634 
( A l a . 2004 ) 
( " [ T ] h i s 
C o u r t c a n a f f i r m a t r i a l c o u r t ' s j u d g m e n t f o r any r e a s o n , e v e n 
one n o t s p e c i f i c a l l y g i v e n by t h e t r i a l 
c o u r t . " ) . 
S e c t i o n 40-
6A-5 
p r o v i d e s : 
"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 
r e v e n u e 
o f f i c i a l s ] 
w i t h 
s u c h 
o f f i c e 
p e r s o n n e l , 
c l e r k s , 
and 
d e p u t i e s , 
and 
s u c h 
q u a r t e r s , 
b o o k s , 
s t a t i o n e r y , 
f u r n i t u r e , 
e q u i p m e n t , 
and 
o t h e r 
c o n v e n i e n c e s 
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 
o f 
s u c h 
o f f i c e s . " 
A f t e r 
h o l d i n g 
an 
e v i d e n t i a r y 
h e a r i n g 
a t 
w h i c h 
o r e 
t e n u s 
e v i d e n c e was p r e s e n t e d , t h e t r i a l c o u r t c o n c l u d e d t h a t W e i n r i b 
was 
e n t i t l e d 
"so much o f 
t h e 
§ 40-4-2 
' c o m m i s s i o n s ' 
as 
i s 
n e c e s s a r y 
t o f u n d h i s o f f i c e 
i n t h e manner t h a t he, 
as 
Tax 
A s s e s s o r , 
d e t e r m i n e s 
i s 
n e c e s s a r y 
t o 
t i m e l y 
and 
c o n s c i e n t i o u s l y s a t i s f y t h e d u t i e s i m p o s e d upon h i m by A l a b a m a 
l a w 
" 
The 
t r i a l 
c o u r t t h e n 
p r o h i b i t e d 
t h e C o u n t y 
f r o m 
r e d u c i n g 
W e i n r i b ' s 
b u d g e t 
f r o m 
$ 8 9 2 , 0 0 0 , 
t h u s 
i m p l i c i t l y 
f i n d i n g t h a t t h e C o u n t y n e e d e d t o b u d g e t a t l e a s t $892,000 f o r 
13 
1081529 
t h e 
t a x 
a s s e s s o r ' s 
o f f i c e 
i n o r d e r 
f o r t h e 
C o u n t y 
t o be 
i n 
c o m p l i a n c e w i t h § 40-6A-5. 
B e c a u s e t h e 
t r i a l 
c o u r t made t h a t 
f i n d i n g 
a f t e r 
h e a r i n g 
o r e 
t e n u s 
e v i d e n c e , 
t h a t 
f i n d i n g 
i s 
e n t i t l e d 
t o 
a p r e s u m p t i o n 
o f 
c o r r e c t n e s s , 
and 
we 
w i l l 
n o t 
d i s t u r b i t " u n l e s s i t i s c l e a r l y e r r o n e o u s , w i t h o u t 
s u p p o r t i n g 
e v i d e n c e , 
m a n i f e s t l y 
u n j u s t , 
o r 
a g a i n s t 
t h e 
g r e a t 
w e i g h t 
o f 
t h e 
e v i d e n c e . " 
A m e r i c a n P e t r o l e u m E q u i p . 
& C o n s t r . , 
I n c . 
v. 
F a n c h e r , 708 
So. 
2d 
129, 
132 
( A l a . 1 9 9 7 ) . 
A t t h e e v i d e n t i a r y h e a r i n g 
h e l d on A u g u s t 5, W e i n r i b 
was 
a s k e d by 
h i s a t t o r n e y 
i f he 
c o u l d p e r f o r m t h e 
d u t i e s 
o f 
h i s 
o f f i c e i n a p r o p e r and 
e f f i c i e n t manner w i t h t h e f u n d i n g 
t h e n 
i n 
p l a c e , 
and 
he 
r e p l i e d , 
" [ a ] b s o l u t e l y 
n o t . " 
W e i n r i b 
s p e c i f i c a l l y 
i d e n t i f i e d 
two 
s t a t u t o r y d u t i e s 
he 
c l a i m e d 
he 
w o u l d be u n a b l e t o p e r f o r m i f t h e r e d u c t i o n t o h i s b u d g e t 
and 
w o r k f o r c e was 
n o t 
r e v e r s e d : 
"Q: 
Now, 
Mr. 
W e i n r i b , 
c a n 
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 
and 
O c t o b e r 
1? 
"A: 
W e l l , 
s u r e . 
We 
h a v e c o m i n g 
up 
t h e 
a b s t r a c t , 
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 , 
A l a . 
Code 1975,] t h a t we 
p r o v i d e 
i n 
t r i p l i c a t e 
f o r m 
t o 
t h e 
S t a t e 
R e v e n u e , 
S t a t e 
F i n a n c e 
and 
Tax 
C o l l e c t o r 
so 
t h a t 
t h e 
Tax 
C o l l e c t o r 
can 
b e g i n 
o f f i c i a l l y 
m a k i n g 
t a x 
c o l l e c t i o n 
p a y m e n t s . 
14 
1081529 
"Q: 
What i s t h e 
a b s t r a c t ? 
"A: 
The 
a b s t r a c t 
c o n t a i n s 
d e t a i l e d 
i n f o r m a t i o n 
b r o k e n down by 
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 , 
e a c h 
m u n i c i p a l i t y 
w i t h 
m i l l a g e , 
e a c h 
s c h o o l 
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 
o f 
a s s e s s m e n t 
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 
amounts 
and 
t h e n 
t h e 
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. 
And 
we 
a r e 
r e q u i r e d 
by 
l a w 
t o 
p r o v i d e 
t h a t 
t o 
t h e 
C o l l e c t o r . 
"Q: 
When a r e you 
r e q u i r e d t o p r o v i d e 
t h a t 
a b s t r a c t ? 
"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 
i n A u g u s t . 
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: 
W i t h 
y o u r 
p r e s e n t 
s t a f f i n g 
and 
f u n d i n g , 
w i l l 
you 
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, s i r . 
"Q: 
I s 
[ t h e 
a b s t r a c t 
r e q u i r e m e n t ] 
p r o v i d e d 
by 
[§] 
4 0 - 7 - 3 5 , t h e Code o f A l a b a m a ? 
"A: 
Y e s , s i r . 
"Q: 
"A: 
What 
o t h e r 
f u n c t i o n s 
a r e 
you 
r e q u i r e d 
t o 
p e r f o r m b e t w e e n now 
and 
O c t o b e r 
1? 
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 
c a l l 
them 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 
r e v e r i f i c a t i o n 
c a r d s . 
We 
h a v e 
o v e r 
41,000 
h o m e s t e a d r e s i d e n t s who 
by 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 , h a v e 
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 
g i v e s 
them 
an 
a d d i t i o n a l 
b r e a k 
o f f 
o f 
t h e i r 
p r o p e r t y 
t a x e s . 
And 
we 
a r e 
r e q u i r e d by 
l a w 
t o 
p r o v i d e them 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 
r e m a i n 
q u a l i f i e d . 
O b v i o u s l y , 
when 
you 
h a v e 
15 
1081529 
4 1 , 0 0 0 , 
t h a t ' s 
a 
l o t 
t o 
do. 
I t 
t a k e s 
p r e p a r a t o r y w o r k t o s e n d 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 
O c t o b e r 
1, 
t h e n we 
r u n 
i t t h r o u g h December 
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 o f 
S e p t e m b e r , 
f o l l o w e d 
by 
t h e 
a c t u a l 
p r i n t i n g 
w i t h 
t h e 
a s s i s t a n c e o f 
[ i n f o r m a t i o n t e c h n o l o g y 
s u p p o r t ] 
by 
t h e m i d d l e 
o f S e p t e m b e r . 
And 
anyway, 
t h e 
p r o d u c t i o n 
o f 
t h a t 
has 
now 
b e e n 
a f f e c t e d 
a d v e r s e l y . 
"Q: 
L e t me show you 
P l a i n t i f f ' s 
E x h i b i t 
13. 
"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 2009 t a x y e a r w h i c h 
we 
s e n t o u t 
l a s t 
f a l l . 
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 
end 
o f 
S e p t e m b e r 
o f 2008 
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, 
and 
t h e y 
w o u l d 
be 
due 
by 
December 3 1 s t . 
"Q: 
To 
v e r i f y ? 
"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 o f 
t h i s 
h o m e s t e a d 
e x e m p t i o n . 
"Q: 
I f t h a t ' s n o t 
a c c o m p l i s h e d , 
a r e 
t h e y 
a b l e 
t o 
r e c e i v e t h e h o m e s t e a d e x e m p t i o n ? 
"A: 
I t ' s made more d i f f i c u l t . 
I t c a n n o t be done i n 
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 h a v e t o 
p e r f o r m b e f o r e O c t o b e r 
1 o t h e r t h a n y o u r 
n o r m a l 
d a i l y d u t i e s ? 
"A: 
Those a r e two 
o f t h e most 
c r i t i c a l 
o n e s . " 
However, 
on 
c r o s s - e x a m i n a t i o n , 
t h e 
C o u n t y 
e l i c i t e d 
t e s t i m o n y f r o m W e i n r i b i n d i c a t i n g t h a t , i n f a c t , t h e C o u n t y ' s 
16 
1081529 
a c t i o n s r e d u c i n g h i s 
b u d g e t and w o r k f o r c e w o u l d n o t impede h i m 
f r o m c o m p l e t i n g t h e s e 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 what way a r e you 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 [§ 40-6A-5] i n y o u r 
c o m p l a i n t ? 
"A: 
I am 
s a y i n g 
t h a t 
t h e y 
r a n a f o u l 
w i t h 
t h a t 
s e c t i o n 
b e c a u s e 
t h e y 
d e p r i v e d my 
o f f i c e 
o f 
c o n v e n i e n c e s . 
"Q: 
What c o n v e n i e n c e s were 
t h o s e ? 
"A: 
C o n v e n i e n c e s 
i n p e r s o n n e l . 
As 
f a r as t h e 
c o n v e n i e n c e s , 
t h e C o u n t y 
h a s k n o c k e d 
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 . You s a i d c o n v e n i e n c e s . 
What 
c o n v e n i e n c e s d i d 
t h e C o u n t y 
k n o c k 
o u t ? 
"A: 
They 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 
t h e 
f o r m 
o f 
[ i n f o r m a t i o n 
t e c h n o l o g y ] 
s u p p o r t 
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 be a b l e t o 
e f f i c i e n t l y 
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 you 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 
c o m p l e t e 
i t , does 
i t ? 
"A: 
I t d o e s 
h i n d e r . 
The 
a b i l i t y 
t o -- we a r e 
u n a b l e t o g e t t h e 2009 a b s t r a c t done. 
"Q: 
How a r e you u n a b l e t o do t h a t ? 
You s a i d 
t h i s 
was due -- d i d n ' t you m e n t i o n 
A u g u s t ? 
"A: 
R i g h t . 
"Q: 
A u g u s t 
w h a t ? 
You 
s a i d 
t h e s e c o n d 
week i n 
A u g u s t , 
r i g h t ? 
17 
1081529 
"A: 
R i g h t . 
N e x t week. 
"Q: 
S e c o n d week i n A u g u s t . 
These 
[10] 
f o l k s 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 
as o f t h i s week? 
"A: 
As 
o f 
S a t u r d a y . 
"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 
you? 
"A: 
No. 
"Q: 
A l l 
r i g h t . 
Now, 
my 
q u e s t i o n 
t o 
you 
i s , 
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 week 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 o f r e q u i r e m e n t f r o m g o i n g f o r w a r d ? 
T e l l 
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 
what 
c r i t i c a l 
r o l e 
t h e s e 
f o l k s 
p l a y 
t h a t 
i s 
now 
g o i n g t o be 
l a c k i n g i n t h i s 
one week 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 
o u t . 
"A: 
"Q: 
The 
a s s e s s m e n t s t a f f i s n o t 
-- d o e s n o t 
p r e p a r e 
t h e a b s t r a c t r e p o r t , b u t my 
o f f i c e d o e s . 
O t h e r 
p e o p l e i n my 
o f f i c e 
do. 
I'm 
s o r r y . 
You 
s a i d t h e a s s e s s m e n t p o r t i o n 
o f 
y o u r o f f i c e d o e s n ' t p r e p a r e 
t h i s ? 
"A: 
C o r r e c t . 
"Q: 
And 
t h e 
a s s e s s m e n t 
p o r t i o n 
a r e 
t h o 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 
a d m i n i s t r a t i v e 
l e a v e ; 
i s t h a t 
c o r r e c t ? 
"A: 
T h a t i s c o r r e c t . 
"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 
a d m i n i s t r a t i v e 
l e a v e 
p l a y 
i n 
18 
1081529 
y o u r c o m p l e t i n g t h i s p r o j e c t , y o u r a n s w e r 
w o u l d 
be 
no? 
"A: 
C o r r e c t . 
"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 were 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 
r e d u c t i o n 
i n f o r c e . 
T h a t 
was 
t h e b l u e 
c a r d s ; 
i s 
t h a t 
r i g h t ? 
"A: 
The A c t 48 
c a r d s . 
f i 
"Q: 
T h i s 
i s p e r f o r m e d 
by 
what 
d i v i s i o n 
o f 
y o u r 
s t a f f ? 
"A: 
My 
a s s e s s m e n t 
s t a f f . 
"Q: 
And 
t h a t 
i s due 
t o be 
c o m p l e t e d 
by 
December 
3 1 s t ; 
i s t h a t 
c o r r e c t ? 
"A: 
Y e s , s i r . 
"Q: 
And 
you 
m e n t i o n e d 
a b o u t 
[ t h e ] 
f i s c a l 
y e a r . 
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: 
O c t o b e r 
1. 
"Q: 
Was 
i t y o u r u n d e r s t a n d i n g t h a t 
t h e r e a s o n f o r 
t h i s 
r e d u c t i o n 
was 
b e c a u s e 
t h e 
C o u n t y 
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: 
T h a t i s my u n d e r s t a n d i n g , y e s , s i r . 
"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 
t h e 
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 t h e 
d i l e m m a 
t h a t 
we 
a r e 
f a c i n g 
w i t h 
t h e 
o c c u p a t i o n a l 
t a x ; i s t h a t 
c o r r e c t ? 
19 
1081529 
"A: 
T h a t i s c o r r e c t . 
"Q: 
B u t 
c e r t a i n l y , t h e b a s i s f o r t h i s r e d u c t i o n 
was 
due 
t o 
t h e 
i n a b i l i t y 
t o make 
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: 
C o r r e c t . 
"Q: 
And 
t h e 
f i s c a l y e a r b e g i n s i n O c t o b e r ? 
"A: 
C o r r e c t . 
"Q: 
So 
as 
t o 
t h e 
s t a t u s 
o f 
y o u r 
s t a f f i n g 
a f t e r 
O c t o b e r 
1 s t , 
you 
c o u l d 
be 
f u l l y 
r e i n s t a t e d 
o r 
p a r t i a l l y . 
You 
d o n ' t know, do 
you? 
"A: 
We 
d o n ' t know. 
"Q: 
B u t 
you 
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 
t h a t 
you 
h a v e 
a 
s t a t u t o r y 
r e s p o n s i b i l i t y 
t o 
c o m p l e t e i s December 3 1 s t ; 
r i g h t ? 
"A: 
C o r r e c t . 
"Q: 
You 
s t a r t e d 
o f f 
w i t h 
16 
f o l k s 
[ i n 
t h e 
a s s e s s m e n t d i v i s i o n ] ; 
r i g h t ? 
"A: 
R i g h t . 
"Q: 
A l l r i g h t . 
You 
had 
10 
o f 
t h o s e 
p e o p l e 
t h a t 
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 ; 
r i g h t ? 
"A: 
R i g h t . 
"Q: 
And 
i t ' s y o u r 
u n d e r s t a n d i n g 
t h a t 
t h e y 
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 
t h e 
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 
t o 
pay 
t h o s e 
f o l k s 
d u r i n g 
t h i s 
f i s c a l 
y e a r ; 
i s 
t h a t 
c o r r e c t ? 
20 
1081529 
"A: 
Y e s . 
f l 
"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 
t h a t 
t h i s i s a 
p e r m a n e n t s i t u a t i o n , 
i s i t ? 
"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 n o t a 
p e r m a n e n t s i t u a t i o n , b u t i t c a n b e . 
"Q: 
T h e r e f o r e , 
you c a n n o t 
t e s t i f y 
w i t h 
c e r t a i n t y 
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 c o n d i t i o n 
a f t e r 
O c t o b e r 1 s t , c a n you? 
"A: 
I 
c a n ' t . 
"Q: 
A l l r i g h t . 
And 
i t ' s y o u r 
t e s t i m o n y 
t h a t you 
c a n n o t 
c o m p l e t e 
y o u r 
t a s k 
t h a t 
you h a v e t o 
c o m p l e t e b y December 
3 1 s t w i t h 
t h e 
l e v e l 
o f 
s t a f f i n g 
t h a t 
you 
h a v e 
p r e s e n t l y ; 
i s 
t h a t 
c o r r e c t ? 
"A: 
C o r r e c t . 
"Q: 
B u t s i n c e you d o n ' t know what l e v e l o f 
s t a f f i n g 
you 
w i l l h a v e come December 3 1 s t , you c a n ' t s a y 
w i t h 
c e r t a i n t y 
t h a t 
you 
c a n ' t 
c o m p l e t e 
t h a t 
t a s k i n December? 
"A: 
As 
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 
t a s k . 
On December 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 won't be t h e Tax 
A s s e s s o r 
anyway. 
I t w i l l be someone 
e l s e . 
"Q: 
So i t 
i s u n c e r t a i n a t t h e t i m e w h e t h e r t h e t a s k 
on 
December 
3 1 s t c a n be 
c o m p l e t e d ; 
i s 
t h a t 
r i g h t ? 
"A: 
I t ' s u n c e r t a i n . " 
21 
1081529 
R e v i e w i n g W e i n r i b ' s t e s t i m o n y i n i t s e n t i r e t y , we c a n n o t a g r e e 
t h a t i t 
s u p p o r t s t h e f i n d i n g t h a t a r e d u c t i o n t o h i s $892,000 
b u d g e t 
f o r t h e 2008-2009 
f i s c a l 
y e a r 
o r t h e 
c o n c o m i t a n t 
r e d u c t i o n t o h i s s t a f f w o u l d make i t i m p o s s i b l e 
f o r 
h i m t o 
p r o p e r l y a n d e f f i c i e n t l y c o m p l e t e h i s 
d u t i e s , t h u s p l a c i n g t h e 
C o u n t y i n v i o l a t i o n o f § 40-6A-5. 
I t w i l l no d o u b t make i t 
a 
more d i f f i c u l t 
t a s k f o r 
W e i n r i b and h i s s u c c e s s o r , b u t t h e r e 
i s no e v i d e n c e 
t h a t w o u l d 
i n d i c a t e t h a t t h e t a s k i s o v e r l y 
d i f f i c u l t o r i m p o s s i b l e . 
We t h e r e f o r e 
d e c l i n e t o a f f i r m t h e 
t r i a l 
c o u r t ' s 
j u d g m e n t 
on 
t h e 
b a s i s 
t h a t 
t h e 
o r d e r e d 
r e d u c t i o n s w o u l d v i o l a t e § 40-6A-5. 
I V . 
The 
t r i a l c o u r t h e l d t h a t W e i n r i b was e n t i t l e d t o r e c e i v e 
c e r t a i n 
c o m m i s s i o n s b y v i r t u e o f § 4 0 - 4 - 2 . 
B e c a u s e 
t h o s e 
c o m m i s s i o n s e x c e e d e d t h e amount 
o r i g i n a l l y 
b u d g e t e d b y t h e 
C o u n t y f o r t h e t a x a s s e s s o r ' s 
o f f i c e f o r f i s c a l 
y e a r 
2 0 0 8 ¬
2009, t h e t r i a l c o u r t p r o h i b i t e d t h e C o u n t y f r o m r e d u c i n g 
t h a t 
b u d g e t e d amount e i t h e r by d i r e c t l y 
r e d u c i n g 
t h e f u n d s made 
a v a i l a b l e t o t h e t a x a s s e s s o r ' s 
o f f i c e 
o r by r e d u c i n g t h e 
number o f h o u r s t h e e m p l o y e e s i n t h e t a x a s s e s s o r ' s 
o f f i c e 
were a l l o w e d t o w o r k . 
However, b e c a u s e t h e j u d g m e n t o f t h e 
22 
1081529 
t r i a l c o u r t was b a s e d on an e r r o n e o u s 
i n t e r p r e t a t i o n o f § 40¬
4-2 and b e c a u s e 
W e i n r i b i s n o t , i n f a c t , 
e n t i t l e d 
t o any 
c o m m i s s i o n s 
u n d e r 
t h a t 
s t a t u t e , 
t h e j u d g m e n t o f t h e 
t r i a l 
c o u r t i s h e r e b y 
r e v e r s e d and t h e c a u s e remanded f o r f u r t h e r 
p r o c e e d i n g s c o n s i s t e n t w i t h t h i s 
o p i n i o n . 
REVERSED AND REMANDED. 
Cobb, C . J . , and L y o n s , 
S m i t h , 
P a r k e r , and Shaw, 
J J . , 
c o n c u r . 
W o o d a l l , 
B o l i n , and M u r d o c k , J J . , r e c u s e 
t h e m s e l v e s . 
23