STATE v. PARKER (2002)

Supreme Court of Alabama.

STATE of Alabama v. Derrick PARKER et al.

1000848.

Decided: June 14, 2002

James E. Williams and Joseph C. Espy III of Melton, Espy, Williams & Hayes, P.C., Montgomery; and Pamela B. Slate and Susan E. Kennedy of Slate Kennedy, L.L.C., Montgomery, for appellant. R. Stephen Griffis, Birmingham; Charles M. Thompson of Charles M. Thompson & Associates, P.C., Birmingham; and James H. Anderson of Beers, Anderson, Jackson, Hughes & Patty, P.C., Montgomery, for appellee. C. Glenn Powell, gen. counsel, and Hattie E. Kaufman, gen. counsel, Tuscaloosa, for intervenor the Board of Trustees for the University of Alabama. Robert D. Segall and Shannon L. Holliday of Copeland, Franco, Screws & Gill, P.A., Montgomery, for intervenor Alabama Education Association. Lee F. Armstrong, Auburn, for intervenor Auburn University.

Pursuant to Rule 5, Ala. R.App. P., this Court granted the State of Alabama, the defendant in this action, and certain intervenors permission to appeal from the trial court's interlocutory order entered on January 24, 2001, denying the State's motion for a summary judgment. We reverse the trial court's order and remand the action.

It is undisputed that this is, in part, a direct action against the State for a refund of sales taxes. The trial court has no subject-matter jurisdiction over a direct action against the State for a tax refund. See Patterson v. Gladwin Corp., 835 So.2d 137 (Ala.2002). Therefore, to the extent the trial court failed to dismiss the plaintiffs' direct claims for sales-tax refunds, it erred, and its order must be reversed.

The trial court's order entered on January 24, 2001, is reversed, and this action is remanded for further proceedings consistent with Patterson and this opinion.

REVERSED AND REMANDED.

WOODALL, Justice.

MOORE, C.J., and HOUSTON, LYONS, and JOHNSTONE, JJ., concur.

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