Opinion ID: 1101570
Heading Depth: 2
Heading Rank: 1

Heading: Cases Relied upon by the Trial Court

Text: We first address the holdings of Sizemore, supra, and Kemp, supra, relied upon by the trial court. [3] In Sizemore, the plaintiffs challenged the constitutionality of State statutes that taxed the plaintiffs' military retirement benefits differently than the retirement benefits received by individuals due to their state employment. 611 So.2d at 1065. The Court of Civil Appeals affirmed the trial court's judgment, holding that the statutory scheme violated the doctrine of intergovernmental tax immunity and authorizing the trial court to order refunds to the plaintiffs. 611 So.2d at 1067, 1069. This Court granted certiorari review of the case and then quashed the writ as improvidently granted. Ex parte Sizemore, 611 So.2d 1069 (Ala. 1993). In an opinion dissenting from quashing the writ, Justice Houston argued that the State of Alabama was made a defendant in violation of § 14 of the Alabama Constitution and that the action impermissibly sought funds from the State treasury as a remedy. 611 So.2d at 1071. Relying upon State immunity compelled by § 14, we adopted in Patterson, supra, the rationale of Justice Houston and overruled the holding of the Court of Civil Appeals in Sizemore. In Patterson, the plaintiffs sued the commissioner of the Revenue Department and sought refunds of previously paid corporate franchise taxes. 835 So.2d at 140. The plaintiffs failed to invoke the administrative procedures provided in the Taxpayers' Bill of Rights and Uniform Revenue Procedures Act (TBOR), and instead, relied upon Sizemore, pursuant to which the taxpayers sued the State directly. The commissioner in Patterson argued that a direct action seeking a tax refund from the State treasury was barred by the doctrine of State immunity. 835 So.2d at 142. This Court agreed and held that compliance with the TBOR was the exclusive means to obtaining a franchise-tax refund and that the plaintiffs' action constituted a direct action against the State in violation of the doctrine of State immunity. 835 So.2d 153-54. In the present action, a judgment in favor of River Road would directly affect the financial status of the state treasury. Barnes, supra, 225 Ala. at 405, 143 So. at 582. Unlike the plaintiffs in Patterson, River Road did initially bring its claim before an administrative body. However, despite the Board's dismissal of its claim, River Road cannot now bring an indirect action against the State by suing a State official. Such an action impermissibly seeks funds from the State treasury. Patterson, 835 So.2d at 142; Barnes, supra, 225 Ala. at 405, 143 So. at 582. Nor does Kemp save River Road's claims. In Kemp, this Court construed an act that transferred the maintenance responsibilities for road and bridge work in 10 counties from the State Highway Department to the county in which the roads or bridges were located. 410 So.2d at 32. The act provided for a voluntary transfer of up to 75 percent of the State Highway Department employees operating in the counties to the new county system and directed the State to pay the employees their current and accumulated benefits. 410 So.2d at 32. The State refused to pay for accumulated sick leave. The employees sued the director of the State Highway Department and argued that the act mandated the payment of the employees' benefits, including accumulated sick leave benefits. 410 So.2d at 32. After the action was commenced, the act was amended to provide that the accumulated sick leave benefits be paid directly to the county and held in trust for the benefit of the employees. 410 So.2d at 33. The only issue in Kemp was to whom the State should pay the benefitsthe employees or the county. 410 So.2d at 34. No issue concerning § 14 was raised or discussed. Moreover, the act in question specifically stated that the benefits paid shall be the obligation of the State of Alabama. 410 So.2d at 32. There is no statute mandating payment to River Road for its allegedly unforeseen expenses incurred in performing its dredging work.