ÿWPC  …# VUNa %¯ 0(µbÝw.å4 ' 6 0J> 0Tˆ 0^Ü 0h: 0r¢ 0| 0† 0 1u¦ U, 0dG U,« U>× B)DC> AMU*Î Bø"v~7vÓµ D3ˆ 0@» AOûÆJ 0D D/T Bƒ˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÖÃ9 Z ‹6Times New Roman RegularX($¡¡- ù-¢£¤¥¦§Ó€±DÒ 3|x±2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Monaco< Œ 9p`(&Times New Roman% Line 7 d!!!!7Border 1dd€-"Cþÿ << Gÿÿ< Œ 9p`(Arial d Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€ÔÔ€ ÔÝ  ÝÔ€$ÔÔ€$ÔÓ  Óò òÔ YYY ÔFILEDÔ€$XÔÌÌJuly€26,€1996ÌÌCecil€W.€CrowsonÌAppellate€Court€ClerkÔ  Ôó óPtPtHHÚ(ÿáÿâùFG(üHHØ(d'`Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò%%%%'ÿÿdxd("ÿÿ$££Ò  ÒÒ  Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€X„d&ÓÑ#€Xd#ÑÔ€ ÔÝ  ÝÒ  ÒÒ „ ÒÑ  ÑÑ\R AØ'\ÑÑ€ÑÑ7€fCXXdìdÈ7ÑÑ  ÑÑ  Ñ›HOOVER,€INC.,à àà àà àà à)Ìà àà àà àà àà àà à)Ìà àPlaintiff,à àà àà àà à)Ìà àà àà àà àà àà à)à àœAppeal€No.›Ìà àà àà àà àà àà à)à àNo.€€œ01A01„9601„CH„00004›ÌVS.à àà àà àà àà àà à)Ìà àà àà àà àà àà à)Ìà àà àà àà àà àà à)à àÌÙ€€ÙœßL€#&";+'h| ß` ç `€€Lß›RUTHERFORD€COUNTY,à àà à€à à)à àRutherford€ChanceryÌA€Political€Subdivision€of€the€Stateà à€à à)à àNo.€93CV„924Ìof€Tennessee;€ED€ELAMà àà àà à)ÌCounty€Court€Clerk€of€Rutherford€County,à à)ÌTennessee;€and€CHARLES€W.€BURSON,à à)ÌAttorney€General€of€the€State€of€Tennesseeà à)Ìà àà àà àà àà àà à)Ìà àDefendants.à àà àà àà à)ÌÌÌà@ àIN€THE€COURT€OF€APPEALS€OFÏTENNESSEEÌÌà@ àMIDDLE€SECTION€AT€NASHVILLEÌÌÌà@ àAPPEAL€FROM€THE€CHANCERY€COURT€OF€RUTHERFORD€COUNTYÌÌà@ àAT€MURFREESBORO,€TENNESSEEÌÌÌà@ àHONORABLE€ROBERT€E.€CORLEW€III,€CHANCELLORÌÌÌGRANDVILLE€S.€R.€BOULDIN,€JR.Ì122€North€Church€StreetÌMurfreesboro,€Tennessee€37130ÌATTORNEY€FOR€PLAINTIFF/APPELLANTÌÌÌJEFF€REEDÌ16€Public€Square€NorthÌP.O.€Box€884ÌMurfreesboro,€Tennessee€37133„0884ÌATTORNEY€FOR€€DEFENDANT/APPELLEEÌÌÌAFFIRMED€AND€REMANDEDÌÌà àà àà àà àà àà àHENRY€F.€TODDÌà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLE€SECTIONÌÌÌCONCUR:ÌœSAMUEL€L.€LEWIS,›€JUDGEÌWILLIAM€C.€KOCH,€JR.,€JUDGEÌÌÌÌÌÌÌHOOVER,€INC.,à àà àà àà à€)Ìà àà àà àà àà àà à€)Ìà àPlaintiff,à àà àà àà à€)Ìà àà àà àà àà àà à€)à àœAppeal€No.›Ìà àà àà àà àà àà à€)à àNo.€€œ01A01„9601„CH„00004›ÌVS.à àà àà àà àà àà à€)Ìà àà àà àà àà àà à€)à àÌà àà àà àà àà àà à€)à àÌRUTHERFORD€COUNTY,à àà à€à à€)à àRutherford€ChanceryÌA€Political€Subdivision€of€the€State€of€à à€)à àNo.€93CV„924ÌTennessee;€and€CHARLES€W.€BURSON,à à€)à àà àà àà àà àÌAttorney€General€of€the€State€of€Tennesseeà à€)Ìà àà àà àà àà àà à€)Ìà àDefendantsà àà àà àà à€)ÌÌÌà@ àòòO€P€I€N€I€O€NóóÌÌÌÓÓà àThe€Plaintiff,€Hoover,€Inc.,€has€appealed€from€a€summary€judgment€dismissing€its€suitÏagainst€the€captioned€defendants€seeking€refund€of€mineral€severance€taxes€paid€under€protest.€€ÌÓÓà àOn€appeal,€the€only€issue€presented€by€Plaintiff€is:ÌÌà àà à€€€Whether€Chapter€111,€Private€Acts€of€1983,€authorizingÌà àà àthe€collection€of€severance€tax€by€Rutherford€County,€was€Ìà àà àunconstitutional.ÌÌà àDefendants€present€the€issue€in€the€following€form:ÌÌà àà à€€€€Whether€the€collection€of€severance€taxes€by€Ìà àà àRutherford€County€from€Hoover,€Inc.€From€March€Ìà àà à8,€1993€until€May€31,€1993€was€improper€such€that€Ìà àà àHoover,€Inc.€Is€entitled€to€a€refund€of€the€severance€Ìà àà àtaxers€collected€during€said€period?ÌÌÓÓÌà àPlaintiff€operates€a€stone€quarry€in€Rutherford€County.€€It€seeks€to€recover€taxes€paid€toÏthe€County€under€protest€on€stone€removed€from€the€quarry€from€March€8,€1993,€to€May€31,Ï1993,€on€the€ground€that€the€enabling€legislation€for€the€tax€was€unconstitutional€under€ArticleÏXI,€Section€8€of€the€Constitution€of€Tennessee€which€reads€as€follows:ÌÓÓÌà àà à€€€€ò òGeneral€laws€only€to€be€passedó ó.€„€The€Legislature€Ìà àà àshall€have€no€power€to€suspend€any€general€law€for€the€Ìà àà àbenefit€of€any€particular€individual,€nor€to€pass€any€law€Ìà àà àfor€the€benefit€of€individuals€inconsistent€with€the€general€Ìà àà àlaws€of€the€land;€nor€to€pass€any€law€granting€to€any€Ìà àà àindividual€or€individuals,€rights,€privileges,€immunities,€Ìà àà à[immunities]€or€exemptions€other€than€such€may€be,€by€Ìà àà àthe€same€law€extended€to€any€member€of€the€community,€Ìà àà àwho€may€be€able€to€bring€himself€within€the€provisions€of€Ìà àà àsuch€law.ÌÌà àà àÌÓÓà àIn€1983,€the€General€Assembly€enacted€Chapter€111,€Private€Acts€of€1983,€levying€aÏmineral€severance€tax€in€Rutherford€County€and€authorizing€the€County€Commission€to€fix€aÏtax€rate€of€not€more€than€$.25€per€ton.€€The€proceeds€of€the€tax€were€allocated€to€the€CountyÏGeneral€Fund€for€appropriation€by€the€County€Commission.€€The€County€Commission€fixed€aÏtax€rate€of€$.25€per€ton.ÌÌà àThe€following€year,€the€General€Assembly€enacted€Chapter€953€Public€Acts€of€1984Ïwhich€authorized€the€collection€of€a€$.15€per€ton€severance€tax€by€all€counties,€exceptingÏcertain€counties,€including€Rutherford€County€from€the€act.à àRutherford€County€continued€toÏcollect€its€$.25/ton€mineral€severance€tax€pursuant€to€its€private€act.€€ÌÌà àConcerns€over€the€constitutionality€of€the€1984€act€prompted€the€General€Assembly€toÏenact€Chapter€410,€Private€Acts€of€1985€to€permit,€but€not€require,€the€counties€already€levyingÏa€mineral€severance€tax€under€a€private€act€to€begin€collecting€the€tax€under€the€state€severanceÍtax€law.€€Rutherford€County€continued€collecting€the€mineral€severance€tax€under€its€privateÏact.ÌÌà àOn€March€8,€1993,€the€Rutherford€County€Commission€voted€to€reduce€its€severanceÏtax€rate€from€$.25/ton€to€$.15/ton€„€the€rate€set€in€the€state€severance€tax€law.€€ApproximatelyÏtwo€months€later,€on€May€19,€1993,€the€General€Assembly€enacted€Chapter€468,€Private€ActsÏof€1993,€removing€Rutherford€Countyððs€exemption€from€the€state€severance€tax€law.€€ThisÏlegislative€action€had€no€practical€effect€on€Rutherford€Countyððs€mineral€severance€tax€becauseÏthe€Rutherford€County€Commission€had€already€lowered€its€tax€rate€to€$.15/ton.€€The€legalÏsignificance€of€this€legislation€was€that€from€and€after€May€31,€1993,€Rutherford€CountyððsÏmineral€severance€tax€was€based€on€the€state€severance€tax€law€rather€than€its€private€act,€butÏthe€$.15€per€ton€tax€from€March€8,€1993€to€May€31,€1993,€was€collected€under€the€authority€ofÏthe€original€1983€private€act€which€Plaintiff€alleges€was€unconstitutional€and€invalid.ÌÌà àIn€1994,€a€panel€of€the€Eastern€Section€of€this€Court€held€that€the€exclusion€ofÏremaining€three€counties€from€the€state€severance€tax€law€based€on€population€violated€Tenn.ÏConst.€Art.€I,€ðð€8€and€Tenn.€Const.€Art.€XI,€ðð€8€and€elided€these€exclusions€from€the€statute.òò€ÏNolichuckey€Sand€Co.€v.€Huddlestonóó,€Tenn.€App.€1994,€896€S.W.2d€at€790„91.€€ThisÏdecision€had€no€practical€effect€on€Rutherford€Countyððs€collection€of€the€mineral€severance€taxÏbecause€its€exclusion€had€already€been€repealed€and€because€the€county€had€been€collecting€itsÏtax€pursuant€to€the€general€state€law€since€May€31,€1993.ÌÌà àHoover,€Inc.ððs€argument€that€theòò€Nolichuckeyóó€decision€invalidates€RutherfordÏCountyððs€severance€tax€collections€between€March€8,€1993€and€May€31,€1993€is€misplaced.ÌTheòò€Nolichuckeyóó€opinion€is€based€on€the€constitutional€principle€that€the€General€AssemblyÏmay€not€exclude€counties€from€the€operation€of€a€general€law€based€on€their€population€unlessÏthere€is€a€rational€basis€for€doing€so.€€òò€€Nolichuckey€Sand€Co.€v.€Huddlestonóó,€Tenn.€App.Ï1994,€896€S.W.2d€at€788„89,€790.€€The€òòNolichuckeyóó€opinion€did€not€hold€that€the€GeneralÏAssembly€could€not€enact€a€private€act€permitting€a€particular€local€government€to€levy€a€localÏtax€for€local€purposes.ÌÌà àIn€òòHill€v.€Robertsóó,€142€Tenn,€217€S.W.€826€(1919),€the€Plaintiffs€attacked€legislationÏwhich€directed€the€county€of€Davidson€and€City€of€Nashville€to€levy€a€tax€to€fund€theÏconstruction€of€a€war€memorial.€€The€Supreme€Court€dismissed€the€attack€cited€Article€2,ÏSection€29€of€the€State€Constitution€and€said:€ÌÓÓà àà à€€€€We€see€no€reason€why€the€legislature€may€not€require€a€Ìà àà àparticular€levy€by€county€authorities€or€by€city€authorities€Ìà àà àfor€county€or€city€purposes.€€We€do€not€think€that€article€2,€Ìà àà àsection€29,€expresses€any€prohibition€against€such€procedure€Ìà àà àby€the€legislature,€and€we€have€recently€held€that€no€Ìà àà àconstitutional€restriction€upon€the€Stateððs€power€to€tax€will€be€Ìà àà àinferred.òò€€Vertrees€v.€The€State€Board€of€Electionsóó,€141,€Ìà àà àTenn.€645,€214€S.W.€737.ÌÓÓÌà à€à àIn€òòKnoxTenn€Theaters,€Inc.€v.€Danceóó,€186€Tenn.€114,€208€S.W.2d€536Ï(1948),€the€General€Assembly€authorized€Knox€County€to€levy€a€tax€upon€theater€tickets€forÏthe€use€of€the€County.€€The€Supreme€Court€affirmed€the€dismissal€of€the€attack€and€said:ÌÓÓà àà à€€€€(4)€the€act€is€assailed€also€upon€the€theory€that€it€confers€Ìà àà àupon€Knox€County€and€Knoxville€benefits€not€made€available€Ìà àà àto€any€other€of€the€counties€or€cities€of€the€State€and€imposes€Ìà àà àupon€those€attending€amusements€in€Knox€County€a€burden€Ìà àà ànot€so€imposed€elsewhere€in€the€State€and,€therefore,€violates€Ìà àà àthe€constitutional€provisions€referred€to.ÌÌà àà à€€€€When€that€reason€is€assigned€for€an€attack€upon€the€Ìà àà àconstitutionality€of€a€special€act€as€violative€of€these€Ìà àà àconstitutional€provisions,€the€issue€cannot€be€determined€Ìà àà àuntil€after€it€is€ascertained€whether€the€act€primarily€affects€Ìà àà àthe€county€or€municipality€in€its€governmental€or€political€Ìà àà àcapacity€or€whether€primarily,€rather€than€as€a€resulting€Ìà àà àincident,€it€affects€the€citizens€of€the€governmental€unit€Ìà àà àinvolved€in€their€individual€relations.€€This€controlling€Ìà àà àdistinction€is€clearly€stated€in€our€case€ofòò€Darnell€v.€Ìà àà àShapardóó,€156€Tenn.€544,€552,€553,€3€S.W.(2d)€661,€Ìà àà àthus:€ð ðThe€determination€of€the€validity€of€acts€of€the€Ìà àà àlegislature€attempting€a€classification€of€the€counties€Ìà àà àof€the€State€is€largely€influenced€by€the€character€of€the€Ìà àà àlegislation.€€If€an€act€of€the€legislature€affects€particular€Ìà àà àcounties€as€governmental€or€political€agencies,€it€is€good.€€Ìà àà àIt€is€good€if€it€affects€only€one€county€in€this€capacity.€€Ìà àà àNo€argument€is€required€to€sustain€such€an€act.€€If,€Ìà àà àhowever,€an€act€of€the€legislature€primarily€affects€the€Ìà àà àcitizens€of€particular€counties€or€of€one€county€in€their€Ìà àà àindividual€relations,€then€such€classification€must€rest€on€Ìà àà àa€reasonable€basis,€and,€if€the€classification€is€arbitrary,€Ìà àà àthe€act€is€bad.ðð€€Attention€was€again€called€to€this€Ìà àà àcontrolling€distinction€inòò€State€ex€rel.€Bales€v.€Hamilton€Ìà àà àCountyóó,€170€Tenn.€371,€374,€95€S.W.€(2d)€618,€619,€Ìà àà àin€this€language:€ð ðA€distinction€is€to€be€drawn,€however,€Ìà àà àbetween€legislation€primarily€designed€to€affect€the€Ìà àà àgovernmental€agency€as€such€and€legislation€designed€Ìà àà àprimarily€to€affect€the€employees€or€citizens€of€such€Ìà àà àgovernmental€agency€as€individuals.ððÌ€Ìà àà à€€€€(5,€6)€The€special€act€attacked€in€this€case€clearly€Ìà àà àreflects€it€as€a€fact€that€it€is€ð ðnot€designed€primarily€to€Ìà àà àaffectðð€those€attending€theaters,€etc.,€in€Knox€County,€Ìà àà àbut€that€its€primary€purposes€is€to€raise€revenue€for€Ìà àà àKnox€County€and€its€municipalities€by€the€collection€Ìà àà àof€the€tax€levied€by€this€act.€€ð ðThe€collection€of€taxes€Ìà àà àis€beyond€question€a€governmental€function.ðð€€òòSouthern€Ìà àà àv.€Beeler,€Atty.€Gen.óó,€183€Tenn.€272,€285,€195€S.W.(2d),€Ìà àà à857,€863.€€The€burden€of€paying€the€tax€is€the€resulting€Ìà àà àincident€of€that€primary€purpose.€€It€results€that€under€Ìà àà àthe€controlling€distinction€as€restated€in€òòDarnell€v.€Ìà àà àShapard,€supraóó,€and€in€òòState€ex€rel.€Bales€v.€Hamilton€Ìà àà àCounty,€supraóó,€this€act€does€not€offend€these€constitutional€Ìà àà àprovisions,€since€it€primarily€affects€Knox€County€and€its€Ìà àà àmunicipalities€as€governmental€agencies.€€The€Trotter€case,€òòÌà àà àState€ex€rel.€Scandlyn€v.€Trotteróó,€153€Tenn.€30,€281€S.W.Ìà àà à925,€and€the€Town€of€McMinnville€case,€òòTown€of€Ìà àà àMcMinnville€v.€Curtisóó,€183€Tenn.€442,€192€S.W.(2d)€998,€Ìà àà àquoted€from€at€length€in€the€briefs,€expressly€point€to€this€Ìà àà àdistinction€and€hold€the€special€acts€there€under€attack€Ìà àà àinvalid€because€they€were€primarily€designed€to€affect€the€Ìà àà àcitizens€involved€in€their€individual€capacity€or€relations.ÌÓÓÌà àConstitutional€requirements€of€uniformity€in€taxation€do€not€apply€to€special€legislationÏauthorizing€counties€to€levy€taxesòò€Nashville,€Chattanooga€&€St.€L.€Ry€v.€Marshall€Countyóó.Ï161€Tenn.€236,€30€S.W.2d€268€(1930).ÌÌà àBecause€of€the€foregoing€authorities,€there€can€be€no€successful€challenge€of€theÏvalidity€of€the€tax€authorized€by€œthe€General›€Assembly€and€levied€by€the€county€commissionÏfor€the€period€in€question.ÌÌà àThe€judgment€of€the€Trial€Court€is€affirmed.€€Costs€of€the€appeal€are€taxed€to€theÏAppellant.€€The€cause€is€remanded€to€the€Trial€Court€for€any€necessary€further€proceedings.ÌÌà àAFFIRMED€and€REMANDED.ÌÓÓà àà àà àà àà àà à_______________________________________Ìà àà àà àà àà àà àHENRY€F.€TODDÌà àà àà àà àà àà àPRESIDING€JUDGE,€MIDDLE€SECTIONÌÌCONCUR:ÌÌ_____________________________________ÌœSAMUEL€L.€LEWIS,›€JUDGEÌÌ_____________________________________ÌWILLIAM€C.€KOCH,€JR.,€JUDGE