Opinion of the Justices

Summary

The Alabama Supreme Court Justices considered a request for an advisory opinion concerning whether a proposed constitutional amendment limiting property-tax reappraisals in Escambia County to no more than once every four years would violate the Fourteenth Amendment. The majority declined to answer because the proposal involved a purely local matter and the record lacked facts necessary to evaluate its rational basis. Justice Tom Parker separately concluded that the amendment would not violate due process but declined to answer the equal-protection question for lack of sufficient facts.

Holdings

1. The Justices declined to answer the House of Representatives' request because it involved a purely local matter and the materials supplied did not provide the factual basis necessary for constitutional review.
2. Justice Parker concluded that, if duly ratified, the proposed amendment would not violate the Due Process Clause of the Fourteenth Amendment because it would not deprive any person of life, liberty, or property without due process of law.
3. The Justices declined to answer the equal-protection question because the legislative submission contained insufficient facts to determine whether the proposed county-based appraisal classification had a rational basis.

Questions Presented

1. Whether the Justices should issue an advisory opinion concerning a proposed constitutional amendment involving property-tax reappraisal in a single county.
2. Whether the proposed amendment, if ratified, would violate the Due Process Clause of the Fourteenth Amendment.
3. Whether the proposed amendment, if ratified, would violate the Equal Protection Clause of the Fourteenth Amendment.

Disposition

other