Patterson v. EMERALD MOUNTAIN EXP. BRIDGE’s Empirical Analysis
2002
Citation profile
2 state decisions
Relationships
Relies on 547 So. 2d 870 - West v. Founders Life Assur. Co. of Florida · 602 So. 2d 344 - IMED Corp. v. Systems Engineering Assoc. · 537 So. 2d 463 - Smith v. Equifax Services, Inc. · 769 So. 2d 903 - Ex Parte General Motors Corp. · 729 So. 2d 270 - DeKalb County LP Gas Co., Inc. v. Suburban Gas, Inc.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"First, we agree with the revenue commissioners that § 23-1-81 is a statute that regulates the licensing of operators of toll roads and bridges. The word `tax' appears in § 23-1-81(d) in the phrase `no further license, tax, or fee may be imposed by any governmental body or agency.' ... [Section] 23-1-81(c) grants the State Department of Transportation the authority to license a private entity to operate a toll road or a toll bridge. We interpret § 23-1-81(d) as providing that the license issued by the State Department of Transportation in this case for the operation of a toll bridge is the only license needed for the operation of the toll bridge, and the phrase containing the word `tax' prohibits any other governmental entity from requiring any further `license, tax, or fee' for the operation of the toll bridge. Furthermore, the word `ad valorem' is not used at all in Title 23'Highways, Roads, Bridges, and Ferries.' Therefore, we conclude that § 23-1-81(d) does not express a clear legislative intent to exempt the taxpayers' property from ad valorem taxation. "Our conclusion is further buttressed by § 40-9-1, Ala.Code 1975, which states: `The following property and persons shall be exempt from ad valorem taxation and none other ...' (emphasis added). The property and persons subsequently listed in subsection (1) through (26) do not include the taxpayers' or their real property. The taxpayers counter this reasoning by pointing out in their brief that Code sections other than §”
1 later decision quote this exact passage“it did not intend to limit the tax exemption to new or additional license taxes as the revenue commissioners argued. The trial court ordered the revenue commissioners to refund the taxes paid for the previous tax year, prorated from April 11, 2000, the effective date of § 23-1-81(d). The revenue commissioners appealed to the Court of Civil Appeals; that court reversed the trial court's judgment, holding that § 23-1-81(d) did not provide the taxpayers with an exemption from ad valorem taxation. The Court of Civil Appeals agreed with the revenue commissioners that § 23-1-81(d)”
1 later decision quote this exact passage“"After a license is issued pursuant to subsection (b) or (c) by a county commission or the State Department of Transportation, no further license of any type from any governmental body or agency, including, but not limited to, a business license, shall be required to construct, own, or operate the toll road or the toll bridge, ferry or causeway and no further license, tax, or fee may be imposed by any governmental body or agency."”
1 later decision quote this exact passage · from the dissent
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.