ÿWPCL4 …# VUNa %¯ 0Dµ 0 ˆù 0D UFÅ w@ 4K _ 0Jn 0`¸ b 0T 0^t 0hÒ 0r: 0|¬ 0†( ® 0¶ UPF 1u– 0d  D3o B¢ 0@¿U>ÿn=y«U6$B)ZDCƒ AMÆU*(=weXÜ4ÛE% !%E"%j#$·Ÿ%v~V+vÓÔ, AO§2Æö2 0D¼3 D/4 B/4˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÈhH  Z ‹6Times New Roman RegularX(óf$¡¡Ò€°ÒÒÀ°Ò(8(3ß«$¤¤Ý ƒóf!ÝÒ€°ÒÒÀ°ÒÝ  Ýà Ø àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó<à09Z ‹.Courier New Regular š › œ D Už UŸ D  ¡ U¢ Ó€¬ DÒ Ôôæg3|x¬ 2 ÿÿ0Indent1Ô2ÔÔ3  Ô(83‚ª$©©Ý ƒóf!ÝÒ€°ÒÒÀ°ÒÝ  Ý- ù-2" 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&u„šZ ‹8CaslonOpnface BT Regular ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)P ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ,,,,'ÿÿdxd d("ÿÿ$££Ò  ÒÒ  Ò< Œ 9p`(&Times New Roman dÝ ƒ!ÝÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ)ÝÝ  ÝÌÌÌ oÝ ƒ!ÝÑ  ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ)ÝÝ  ÝÌÌÌ< Œ 9p`(Courier New% Line 7 d44447Border 1dd€-5Cþÿ << Gÿÿ< Œ 9p`(Arial Ý ƒ!ÝÑ  ÑÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÔ€8ÔÔ€8ÔÓ  Óò òÔ YYY ÔFILEDÔ€8XÔÌÌJanuaryÏ27,Ï1997ÌÌCecilÏW.ÏCrowsonÌAppellateÏCourtÏClerkÔ  Ôó ó mÝ ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔÔ€3&ÔBatesville€Casket€Co.;€City€of€Winchester;€CoffeeÏCounty;€Franklin€County;€Laidlaw€Environmental€Services€ofÏChattanooga,€Inc.;€Sanifill,€Inc.;€Tennessee€Southern€CentralÏIron€&€Metal;€and€The€City€of€McMinnville€were€allowed€toÏintervene€as€parties„plaintiffs.€€Sanifill,€Inc.€was€allowedÏto€intervene€to€interplead€the€funds€it€had€collected€underÏthe€challenged€act.€€The€City€of€Shelbyville,€an€originalÏplaintiff,€was€dismissed€by€order€of€voluntary€dismissal.€ÏOnly€Batesville€Casket€Co.,€Coffee€County,€LaidlawÏEnvironmental€Services,€Inc.,€The€City€of€McMinnville,ÏSouthern€Central€Iron€and€Metal,€and€The€City€of€Tullahoma€areÏbefore€this€Court€on€appeal.€Ì NÝ ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔÔ€3&ÔArticle€1,€Section€8€and€Article€11,€Section€8€of€theÏTennessee€Constitution€are€the€state's€expression€of€equalÏprotection€corresponding€to€Section€1€of€the€FourteenthÏAmendment€of€the€United€States€Constitution.€€òòTennessee€SmallÏSchools€Sys.€v.€McWherteróó,€851€S.W.2d€139,€152€(Tenn.€1993);€ÏòòSandford€v.€Pearsonóó,€190€Tenn.€652,€231€S.W.2d€336,€339Ï(1950).ÌÌà8 àò òNo€man€to€be€disturbed€but€by€law.„„ó óThat€no€manÏshall€be€taken€or€imprisoned,€or€disseized€of€hisÏfreehold,€liberties€or€privileges,€or€outlawed,€orÏexiled,€or€in€any€matter€destroyed€or€deprived€ofÏhis€life,€liberty€or€property,€but€by€the€judgmentÏof€his€peers€or€the€law€of€the€land.ÌÌTenn.€Const.€art.€I,€ðð€8.ÌÌà8 àò òGeneral€laws€only€to€be€passed.„„ó óThe€LegislatureÏshall€have€no€power€to€suspend€any€general€law€forÏthe€benefit€of€any€particular€individual,€nor€toÏpass€any€law€for€the€benefit€of€individualsÏinconsistent€with€the€general€laws€of€the€land€.€.€.Ï.ÌÌTenn.€Const.€art.€XI,€ðð€8.ÌÌà8 à.€.€.€No€state€shall€.€.€.€deny€to€any€person€withinÏits€jurisdiction€the€equal€protection€of€the€laws.ÌÌU.S.€Const.€amend.€XIV,€ðð€1.Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝòòÔ€3ÔÔ€3&ÔSeeÔ€3XÔóó€page€9,€òòinfraóó.Ì ÑÝ ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔÔ€3ôÔThe€charges€are€not€authorized€by€subsection€(a)€because€BedfordÏCounty€does€not€own€the€disposal€facility;€they€are€not€authorized€byÏsubsection€(e)€because€the€record€does€not€show€that€Bedford€County€is€aÏhost€county€to€a€"regional"€solid€waste€disposal€facility;€they€are€notÏauthorized€by€subsection€(f)€because€the€record€does€not€show€theÏproceeds€were€used€for€solid€waste€collection€and€disposal€or€that€aÏregional€solid€waste€plan€had€been€approved€for€Bedford€County;€nor€areÏthe€charges€authorized€by€subsection€(g)€because€the€record€does€not€showÏthe€proceeds€were€used€only€for€collection€and€disposal€services€to€whichÏall€residents€of€the€county€had€access.€€There€is€no€contention€that€theÏcharges€are€authorized€pursuant€to€Title€5€of€the€Code.€€Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€/&ÔÔ€3ÔTenn.€Code€Ann.€ðððð€€68„211„101€to€68„211„116€(1992€&ÏSupp.€1995).Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔÔ€3&ÔTenn.€Code€Ann.€ðððð€€68„211„601€to€68„211„608€(1992€&ÏSupp.€1995).Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔÔ€3&ÔTenn.€Code€Ann.€ðððð€€68„211„801€to€68„211„874€(1992€&ÏSupp.€1995).Ì Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€3ÔTenn.€Code€Ann.€ðððð€€68„211„901€to€68„211„925€(1992€&ÏSupp.€1995).Ì ­Ý ƒ!ÝÑ#€d#ÑÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÝ ƒ$Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€/&ÔÔ€3Ô€€Ìà8 à€€€€€(b)€Revenue€from€tipping€fees€at€publicly€ownedÏsolid€waste€disposal€facilities€and€incineratorsÏreceived€by€counties,€municipalities€and€solid€wasteÏauthorities€òòshall€be€expended€only€for€solid€wasteÏmanagement€purposes.óóÌÌà8 à€€€€€(c)€When€a€municipal€solid€waste€disposalÏfacility€is€operated€as€a€joint€venture€by€more€thanÏone€(1)€city€or€county,€or€combination€thereof,€orÏby€an€authority,€the€tipping€fee€authorized€underÏthis€section€shall€be€imposed€by€the€joint€operatorsÏor€authority,€and€the€tipping€fee€received€shall€beÏremitted€to€the€participating€local€governments€orÏauthorities€òòfor€expenditure€for€solid€wasteÏmanagement€purposes€only.óóÌÌÌTenn.€Code€Ann.€ðð€68„211„835.ÌÌÌÌà8 à€€€€€(a)€Effective€July1,€1992,€each€county,€solidÏwaste€authority€and€municipality€shall€count€forÏfinancial€activities€related€to€the€management€ofÏsolid€waste€in€either€a€special€revenue€fund€or€anÏenterprise€fund€established€expressly€for€thatÏpurpose.€.€.€.ÌÌà8 à€€€€€(b)€The€comptroller€of€the€treasury€is€directedÏto€develop€a€uniform€financial€accounting€systemÏconforming€to€generally€accepted€accountingÏprinciples€for€use€as€required€by€this€section.ÌÌÌTenn.€Code€Ann.€ðð€68„211„874.ÌPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'hStyl{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 ÓßßßßßßßßßßßßßßßßßßÑGenevaÑÑ ÑÒ  h HD: Geneva ÒÒ  h HD: Geneva Ò€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€/ÔÒ € ÒÒ À ÒÝ  ÝÒ € ÒÒ Ð ÒÑ ` ÑÑ À ћր0ÖÑ€ÑÑ\R AØ'\ÑÑ  ÑÖ€2ÖÑ\R AØ'\ÑÔ€3ÔÑ7€ ¬þ XXdÖdÈ7ÑœÞ ÞÌà àà àà àà àà àà àà àà àJanuary€27,€1997Ì›à àà àà àà àà àà àà àà àòòFOR€PUBLICATIONóóÌ̜ـ€ÙßR€6:5A1-j|Š` Ú/ `€€@ÿRß›à@ àIN€THE€SUPREME€COURT€OF€TENNESSEEÌÌà@ àAT€NASHVILLEÌÌÌÌÔ€3&ÔTHE€CITY€OF€TULLAHOMA,€œà àà à(ÌTENNESSEE,€AND›€THE€CITY€OF€œà à(ÌSHELBYVILLE,€TENNESSEE,›€ET€œAL.,›à à(Ìà àà àà àà àà àà à(€€Bedford€ChanceryÌà àœPlaintiffs„Appellants,›à à(Ìà àà àà àà àà àà à(€€Hon.€œCornelia€A.€Clark,€Judge›Ìv.à àà àà àà àà àà à(Ìà àà àà àà àà àà à(€€Appeal€No.€01S01„9511„CH„00208ÌBEDFORD€COUNTY,€TENNESSEE,€ANDà à(ÌKATHY€K.€PRATER,€COUNTY€CLERK,à à(ÌBEDFORD€COUNTY,€TENNESSEE,à àœà à(›Ìà àà àà àà àà àà à(Ìà àDefendants„Appellees.à àœ(Ô€3XÔ›Ì̛̜ÌòòFor€Plaintiffs„Appellantsóó:à àà àòòFor€Defendants„Appelleesóó:ÌÌWilliam€G.€Colvinà àà àà àà àJohn€T.€BoboÌPhillip€E.€Fleenorà àà àà àà àDiane€M.€SegrovesÌShumacker€&€Thompson,€P.C.à àà àBobo,€Hunt€&€BoboÌChattanoogaà àà àà àà àà àœShelbyville›ÌÌStephen€M.€WorshamÌœRobertson€&€Worsham,›€Gregory€&€œGiffin›ÌTullahomaÌÌJames€W.€DempsterÌMcMinnvilleÌÌRobert€F.€HazardÌCopeland,€Conley€&€HazardÌTullahomaÌœÌÌ›Ìà@ àòòò òÔ€ÔÔ€ ÔO€P€I€N€I€O€NÔ€XÔÔ€3Ôóóó óÌœÌÌÌCOURT€OF€APPEALS€REVERSED;ÌSUMMARY€JUDGMENT€ENTERED€€ÌFOR€PLAINTIFFS.à àà àà àà àà àà àà àREID,€J.›Ò € ÒÒ À ÒÓ` °‚Xã h—XÓÓÓà àThisÏis€a€suit€for€declaratory€judgment,€filed€by€the€City€ofÏTullahoma€and€the€City€of€Shelbyville€against€Bedford€County,× ƒ; ××  ×Ïin€which€the€Court€of€Appeals€affirmed€the€summary€judgment€byÏthe€trial€court€that€a€private€act€authorizing€the€BedfordÏCounty€Commission€to€impose€a€tax€on€the€privilege€ofÏdisposing€of€solid€waste€at€landfills€in€Bedford€County€doesÏnot€violate€the€equal€protection€provisions€of€the€TennesseeÏConstitution.× ƒ< ××  ×€€This€Court,€upon€finding€that€the€private€actÍis€inconsistent€with€general€laws€which€mandate€aÏcomprehensive€plan€for€the€control€of€solid€waste€in€theÏstate,€is€constrained€to€declare€the€private€act€invalid.€€ÌÌà@ àòòò òTHE€CASEóóó óÌÌà àThe€private€act€under€review€is€Chapter€52€of€theÏPrivate€Acts€of€1991.€€It€provides,€in€part:Ìà àÌÓÓà8 àAn€Act€relative€to€the€levy€of€a€privilegeÏtax€on€solid€waste€disposal€at€landfillsÍin€Bedford€County;€to€provide€for€itsÏcollection€and€distribution;€and€toÏprovide€for€penalties€for€violations€ofÏthis€act.ÌÌà8 à.€.€.€.ÌÌà8 à€€€€€Section€2.€€The€legislative€body€ofÏBedford€County,€by€resolution,€isÏauthorized€to€levy€a€tax€for€the€privilegeÏof€disposing€of€solid€waste€at€a€landfillÏlocated€in€Bedford€County€at€a€rate€not€toÏexceed€ten€dollars€($10.00)€per€ton€ofÏsolid€waste.ÌÌà8 à€€€€€Section€3.€€The€proceeds€received€byÏthe€county€from€the€tax€shall€be€retainedÏby€the€county€and€deposited€into€theÏgeneral€fund€of€the€county.€€This€taxÏshall€be€used€by€Bedford€County€to€offsetÏexpenses€realized€by€the€county€resultingÏfrom€a€landfill€operation€within€theÏcounty,€including,€but€not€limited€to,Ïroad€maintenance€and€repair,€theÏemployment€of€a€qualified€inspector€orÏinspectors,€vehicles,€equipment€and€testÏservices€for€the€purpose€of€monitoring€andÏinspecting€solid€waste€disposal€in€BedfordÏCounty.ÓÓÌÌà àBedford€County€does€not€own€or€operate€a€landfill.€ÏThe€only€landfill€located€in€the€county€is€owned€and€operatedÏby€an€intervening€plaintiff,€Sanifill,€Inc.ÌÌà àThe€appellants€insist€that€the€private€actÏauthorizing€the€county€commission€to€impose€a€tax€on€theÍprivilege€of€disposing€of€solid€waste€in€landfills€in€BedfordÏCounty€is€in€conflict€with€the€Solid€Waste€Management€Act€andÏother€statutes€regulating€the€disposal€of€solid€waste.× ƒ= ××  ×ÌÌà àThe€appellees€assert€that€the€Court€of€AppealsÏproperly€held€that€the€obligation€imposed€is€a€privilege€taxÏauthorized€by€the€legislature€for€the€purpose€of€producingÏrevenue€for€the€county's€general€fund€and,€as€such,€is€valid.€€Ìà@ àòòò òStandard€of€Reviewóóó óÌÌà àThis€appeal€is€from€the€grant€of€summary€judgmentÏfor€Bedford€County€and€the€county€clerk,€which€was€affirmed€byÏthe€Court€of€Appeals.€€Rule€56.03€of€the€Tennessee€Rules€ofÏCivil€Procedure€provides€that€summary€judgment€"shall€beÏrendered€forthwith€if€the€pleadings,€depositions,€answers€toÏinterrogatories,€and€admissions€on€file,€together€with€theÏaffidavits,€if€any,€show€that€there€is€no€genuine€issue€as€toÏany€material€fact€and€that€the€moving€party€is€entitled€to€aÏjudgment€as€a€matter€of€law."€€Here,€the€facts€are€not€inÏdispute,€the€only€issues€are€questions€of€law.€€Consequently,Ïthe€scope€of€review€is€òòdeóó€òònovoóó€with€no€presumption€ofÍcorrectness.€€òòSeeóó€Tenn.€R.€App.€P.€13(d);€òòUnion€Carbide€Corp.Ïv.€Huddlestonóó,€854€S.W.2d€87,€91€(Tenn.€1993).ÌÌà@ àòòò òAnalysisóóó óÌÌà àWhile€the€legislature€has€wide€discretion€inÏdeclaring€those€privileges€which€may€be€subject€to€taxationÏfor€the€purpose€of€raising€revenue,€òòKnoxTenn€Theaters€v.ÏDanceóó,€186€Tenn.€114,€208€S.W.2d€536,€538€(1948),€thatÏdiscretion€does€not€extend€to€the€imposition€of€a€charge,Ïwhether€a€tax€or€a€fee,€which€is€inconsistent€with€a€mandatoryÏgeneral€law€unless€there€is€a€reasonable€basis€for€theÏdiscrimination.€€In€the€case€of€òòBrentwood€Liquors€Corp.€ofÏWilliamson€County€v.€Foxóó,€496€S.W.2d€454€(Tenn.€1973),€an€actÏauthorizing€Williamson€County€to€levy€a€privilege€tax€onÏretail€liquor€dealers€was€found€to€be€unconstitutional.€€ThatÏCourt's€conclusion€rested€on€the€lack€of€a€reasonable€basisÏfor€the€additional€tax€burden:ÌÌÓÓà8 à€€€€€Chapter€276€of€the€Private€Acts€ofÏ1957€recites€no€reasonable€basis,€nor€canÏwe€conceive€of€any€reasonable€basis€why€aÏparticular€business€in€Williamson€CountyÏshould€be€subject€to€a€different€andÏhigher€tax€than€are€similar€businesses€inÍall€the€counties€of€the€State.ÓÓÌÌòòId.óó€at€457.€€ÌÌà àThe€record€does€not€show€that€Bedford€County€isÏunique€or€distinguishable€from€other€counties€in€any€aspectÏpertinent€to€the€issues€in€this€case,€so€there€is€noÏreasonable€basis€for€excepting€it€from€applicable€general€law.€ÏConsequently,€if€the€private€act€offends€"obligatory"€generalÏlaw€or€violates€"uniform€state€policy,"€it€is€rendered€invalidÏby€the€constitution.€€€òòCity€of€Alcoa€v.€Blount€Countyóó,€658ÏS.W.2d€116,€118€(Tenn.€Ct.€App.€1983).ÌÌà àThe€Court€of€Appeals€held€that€the€"local€privilegeÏtax€is€not€in€conflict€with€state€mandated€'fees,'€which€areÏnot€in€the€same€category€as€taxes."€€Whether€the€charge€forÏdepositing€waste€in€a€landfill€is€a€tax€or€a€fee,€even€thoughÏdenominated€a€tax,€is€determined€by€its€purpose.€€A€tax€is€aÏrevenue€raising€measure€levied€for€the€purpose€of€paying€theÏgovernment's€general€debts€and€liabilities.€€òòMemphis€RetailÏLiquor€Dealers'€Ass'n€v.€City€of€Memphisóó,€547€S.W.2d€244,€245„46€(Tenn.€1977).€€òòSeeóó€òòCity€of€Knoxville€v.€Leeóó,€159€Tenn.€619,Í623,€21€S.W.2d€628,€629„30€(1929);€16€Eugene€McQuillin,€òòTheÏLaw€of€Municipal€Corporationsóó€ðð€44.02€(rev.€3d€ed.€1994).€AÏfee€is€imposed€for€the€purpose€of€regulating€a€specificÏactivity€or€defraying€the€cost€of€providing€a€service€orÏbenefit€to€the€party€paying€the€fee.€€òòMemphis€Retail€LiquorÏDealers'€Ass'n€v.€City€of€Memphisóó,€547€S.W.2d€at€œ246;›€òòSolidÏWaste€Authority€v.€Division€of€Natural€Resourcesóó,€462€S.E.2dÏ349,€353„54€(W.€Va.€1995);€òòBrewster€v.€City€of€Pocatelloóó,€768ÏP.2d€765,€768€(Idaho€1988);€òòCrocker€v.€Finleyóó,€459€N.E.2dÏ1346,€1349„50€(Ill.€1984);€òòEmerson€College€v.€City€of€Bostonóó,Ï462€N.E.2d€1098,€1105€(Mass.€1984).Ì€€Ìà àJudged€by€these€definitions,€the€private€act€underÏconsideration€shows€the€charge€made€for€depositing€waste€is€aÏfee.€€Section€3€of€the€private€act€states€the€purpose€of€theÏcharge,€as€œfollows:›ÌÓÓà8 àThis€tax€shall€be€used€by€Bedford€CountyÏto€offset€expenses€realized€by€the€countyÏresulting€from€a€landfill€operation€withinÏthe€county,€including,€but€not€limited€to,Ïroad€maintenance€and€repair,€theÏemployment€of€a€qualified€inspector€orÏinspectors,€vehicles,€equipment€and€testÏservices€for€the€purpose€of€monitoring€andÏinspecting€solid€waste€disposal€in€BedfordÏœCounty.ÌÌÌÓÓSince›€use€of€the€proceeds€is€limited€to€defraying€costs€to€theÏcounty€"resulting€from"€the€operation€of€a€landfill,€theÏcharge€is€not€a€tax€levied€for€the€purpose€of€paying€theÏcounty's€general€debts€and€obligations,€but€is€a€fee€imposedÏto€defray€the€cost€of€providing€a€service.ÌÌà àThe€imposition,€collection,€and€use€of€fees€byÏcounties€and€municipalities€incident€to€the€control€andÏdisposition€of€solid€waste€is€authorized€and€regulated€byÏTenn.€Code€Ann.€ðð€68„211„835.€€Even€though€the€purposes€forÏwhich€the€charges€imposed€pursuant€to€the€private€act€are€notÏinconsistent€with€the€purposes€of€the€Solid€Waste€ManagementÏAct,€those€charges€may€be€imposed€only€as€authorized€byÏgeneral€law.€€The€statute€provides€that€only€local€governmentsÏand€solid€waste€authorities€may€impose€county€fees,€and€œthen,›Ïonly€when€statutory€conditions€are€met.€€The€charges€in€thisÏcase€were€œauthorized›€by€œthe€General€Assembly,€not€by€local›Ïgovernment,€œand›€they€œdo€not€conform›€to€the€statutoryÏconditions.× ƒ> ××  ×€€€ÌÓÓÌÓÓà àThe€issue,€then,€is€whether€the€charges€imposedÏoffend€the€obligatory€general€law€or€violate€a€uniform€stateÏpolicy.€€The€General€Assembly€has€enacted€comprehensiveÏlegislation€regarding€the€control€of€solid€waste,€including€ÓÓÌÌÓÓÌÌÌÌthe€Tennessee€Solid€Waste€Disposal€Act,× ƒ? ××  ×€the€Tennessee€SolidÏWaste€Planning€and€Recovery€Act,× ƒ@ ××  ×€the€Solid€Waste€ManagementÏAct€of€1991,× ƒA ××  ×€and€the€Solid€Waste€Authority€Act€of€1991.× ƒB ××  ×€€TheÍgeneral€policy€provisions€of€those€acts€are€as€follows:ÌÌò òÓÓà8 à€€€€€68„211„102.€€Public€policy.„„ó ó(a)ÏIn€order€to€protect€the€public€health,Ïsafety€and€welfare,€prevent€the€spread€ofÏdisease€and€creation€of€nuisances,Ïconserve€our€natural€resources,€enhanceÏthe€beauty€and€quality€of€our€environmentÏand€provide€a€coordinated€statewide€solidÏwaste€disposal€program,€it€is€declared€toÏbe€the€public€policy€of€the€state€ofÏTennessee€to€regulate€solid€waste€disposalÏto:ÌÌà8 à€€€€.€.€.ÌÌà8 à€€€€€(3)€Provide€a€coordinated€statewideÏprogram€of€control€of€solid€wasteÏprocessing€and€disposal€in€cooperationÏwith€federal,€state,€and€local€agenciesÏresponsible€for€the€prevention,€control,Ïor€abatement€of€air,€water,€and€landÏpollution€.€.€.€.ÌÌà8 à€€€€.€.€.ÌÌÌà8 àò ò€€€€€68„211„602.€€Purpose.ó ó„„(a)€TheÏgeneral€assembly€finds€that€the€publicÏhealth,€safety€and€welfare€requireÏcomprehensive€planning€for€the€disposal€ofÏsolid€waste€on€a€local,€regional€and€stateÏlevel.€.€.€.ÌÌÌÌÓÓà àSeveral€policy€principles€are€set€forth€in€theseÏseveral€acts:€€the€disposal€of€solid€waste€will€beÏaccomplished€at€the€local,€regional,€and€state€level€pursuantÍto€comprehensive€planning;€the€development€of€a€comprehensive,Ïintegrated€statewide€program€for€solid€waste€management€willÏassure€that€solid€waste€facilities€whether€publicly€orÏprivately€operated€do€not€adversely€affect€the€health,€safety,Ïand€well„being€of€the€public;€and€public€spending€for€theÏcontrol€and€disposal€of€solid€waste€is€to€be€accomplished€byÏappropriations€by€the€legislature€and€the€imposition€ofÏtipping€fees€by€local€operators.€€These€statutes€regulate€allÏaspects€of€solid€waste€management,€they€control€facilitiesÏoperated€by€private€persons€and€public€agencies,€they€mandateÏuniformity,€they€specifically€limit€the€means€of€generatingÏrevenue,€and€they€require€that€all€revenue€received€by€theÏstate€and€local€governments€be€used€only€for€solid€wasteÏmanagement€purposes.€€The€Solid€Waste€Management€Act€expresslyÏregulates€the€imposition,€collection,€and€use€of€fees€andÏsurcharges€by€the€state€and€local€governments;€it€limits€theÏuse€of€proceeds€collected€by€local€governments;€and€itÏrequires€that€the€comprehensive€plan€for€the€management€ofÏsolid€waste€include€a€uniform€accounting€system€developed€byÏthe€state€comptroller.× ƒC ××  ×€€ÌÌà àIn€Martha€M.€Gentry€&€William€R.€Bruce,€òòA€Lawyer'sÏGuide€to€the€New€Solid€Waste€Management€Actóó,€27€Tenn.€B.€J.Ïno.€6,€at€32,€36€(1991),€the€authors€make€the€followingÏobservations€regarding€the€funding€of€solid€waste€management:ÌÌÓÓà8 àThe€[Solid€Waste€Management€Act]€creates€aÏnew€taxing€structure€to€provide€theÍresources€needed€to€enact€thisÏcomprehensive€approach€to€solid€wasteÏmanagement.ÌÌÓÓà8 à.€.€.ÌÓÓà8 à[T]he€most€important€victory€of€the€newÏact€is€it€provides€funding€for€the€newÏprograms€instituted.€.€.€.€[T]he€act€alsoÏprovides€continuing€revenues€to€administerÏthe€new€programs€authorized.Ì€€ÌÓÓÌThe€article€notes€that€local€governments€that€own€and€operateÏsolid€waste€disposal€facilities€are€authorized€to€impose€aÏtipping€fee,€but€notes€that€the€revenue€generated€may€be€usedÏ"only€for€expenses€incurred€for€solid€waste€managementÏadministration€in€the€region."€€òòId.óó€at€36.€€ÌÌà àReview€of€these€statutes€require€the€conclusion€thatÏthere€is€obligatory€general€law€and€a€clearly€stated€uniformÏstate€policy€on€the€subject€of€the€disposition€of€solid€wasteÏapplicable€to€all€local€governments,€including€the€chargesÏwhich€may€be€imposed.€€The€imposition€of€a€separate€andÏadditional€charge€for€disposing€of€solid€waste€in€BedfordÏCounty€is€not€consistent€with€this€comprehensive€scheme€forÏplanning,€managing,€funding,€and€accounting€€found€in€theÏgeneral€law.€€€ÌÌà àThe€existence€of€an€obligatory€general€law€orÏuniform€state€policy€has€been€recognized€in€comparableÏsituations.€€In€òòSandford€v.€Pearsonóó,€190€Tenn.€652,€231€S.W.2dÏ336€(1950),€the€Court€considered€the€constitutionality€of€aÏprivate€act€regulating€the€transportation,€sale,€andÏpossession€of€beer€in€Haywood€County.€€The€Court€stated:ÌÌÓÓà8 à€€€€€In€our€reported€decisions,€soÏnumerous€have€been€the€assaults€on€PrivateÏActs€under€Article€I,€Section€8,€"The€DueÏProcess€Clause,"€and€Article€11,€SectionÏ8,€"The€Partial€Legislation€Clause,"€ofÏthe€Constitution,€that€to€consider€themÏall€would€be€impossible€in€a€singleÏopinion.€€As€we€define€the€present€Act,Ïwhile€it€does€incidentally€affect€HaywoodÏCounty€in€its€governmental€function,€itsÏprimary€purpose€is€to€regulate€under€theÏpolice€power,€the€citizens€of€HaywoodÏCounty€in€their€private€rights€to€sell,Ïtransport€and€possess€beer,€when€thoseÏprivate€rights€are€already€governed,Ïregulated€and€limited€by€general€statutoryÏlaw,€Code€ðððð€1191.1„1191.20.ÌÌà8 à€€€€€"It€is€further€insisted€that€the€actÏhere€involved€was€designed€to€affect€theÏcounty€in€its€political€and€governmentalÏcapacity.€€While€it€may€so€affect€theÏcounty,€as€most€statutes€limited€to€aÏparticular€county€do,€nevertheless,€if€itÏprimarily€affects€the€rights€of€theÏcitizens,€without€affecting€others€in€likeÏcondition€elsewhere€in€the€state,€it€isÏinvalid."€€òòState€ex€rel.€Hamby€v.ÍCummingsóó,€166€Tenn.€460,€464,€63€S.W.2dÏ515,€516.ÌÌÓÓÓÓà8 à.€.€.ÌÌà8 à€€€€€Giving€our€obligation€of€judicialÏnotice€its€most€elastic€exercise,€we€canÏimagine€no€basis€on€which€to€distinguishÏany€aspect€of€the€beer€problem€in€HaywoodÏCounty,€from€the€same€problem€in€otherÏcounties€of€the€same€or€similar€sizeÏthroughout€the€State.€€In€the€Act€passed,Ïthe€Legislature€makes€no€attempt€toÏjustify€the€classification,€and€thatÏjustification€was€a€legislative,€not€aÏjudicial€function.€€Justice€Cook'sÏdissenting€opinion,€òòDarnell€v.€Shapardóó,Ï156€Tenn.€544,€566,€3€S.W.2d€661.ÌÌà8 à€€€€€Under€the€foregoing€authorities€forÏthe€reasons€stated,€we€are€forced€to€holdÏthat€Chapter€756€of€the€Private€Acts€ofÏl949,€is€òòunconstitutionalóó€as€violatingÏArticle€I,€Section€8,€and€Article€11,ÏSection€8,€of€the€State€Constitution.€.€.Ï.€(emphasis€added).ÌÌÓÓÌòòId.óó€at€338,€339.ÌÌà àA€similar€result€was€reached€in€òòJones€v.€Haynesóó,€221ÏTenn.€50,€424€S.W.2d€197€(1968).€€In€that€case,€a€private€actÏwhich€banned€the€sale€and€use€of€fireworks€in€Fentress€CountyÏat€all€times€of€the€year,€was€held€unconstitutional€because€itÏdiffered€from€a€general€law€of€statewide€application€whichÏallowed€the€sale€and€use€of€fireworks€during€certain€limitedÍtime€periods.€€The€Court€noted:ÌÌÓÓà8 àSpecial€legislation,€as€this€Act€is,€thatÏis,€it€is€special€legislation€affectingÏFentress€County,€affecting€differentÏcounties€or€cities€in€their€governmentalÏor€political€capacities,€does€not€offendÏArticle€11,€Section€8,€or€Article€1,ÏSection€8,€of€our€Constitution€even€thoughÏcontrary€to€a€general€statute,€providedÏthat€there€is€a€reasonable€basis€for€theÏclassification.€.€.€.€€There€is€nothing€inÏthe€act€now€before€us€to€show€thatÏFentress€County€is€in€any€differentÏcircumstances€or€condition€than€any€otherÏcounty€in€the€State€of€the€same€size€andÏpopulation.€€Such€a€showing€is€necessaryÏwhere€the€general€law€is€to€be€suspendedÏand€when€such€is€not€shown€the€Act€isÏplainly€unconstitutional€and€violative€ofÏArticle€1,€ðð€8€of€our€Constitution.ÌÌÓÓÌòòId.óó€at€198„99.ÌÌà àIn€òòState€v.€Cummingsóó,€166€Tenn.€460,€63€S.W.2d€515Ï(1933),€the€Court€considered€a€private€act€which€prohibitedÏfamily€members€of€the€county€court€of€Hamilton€County€fromÏcontracting€with€the€county€for€any€purpose.€€The€CourtÏstated,€"We€are€unable€to€perceive€any€justification€forÏdenying€to€the€large€number€of€citizens€of€Hamilton€CountyÏaffected€by€this€act€their€constitutional€right€to€contractÍwith€citizens€similarly€situated€in€the€other€counties€of€theÏstate€are€not€deprived€of€that€privilege."€€òòId.óó€at€516.€€TheÏCourt€stated€further:ÌÌÓÓà8 à€€€€€It€is€further€insisted€that€the€actÏhere€involved€was€designed€to€affect€toÏthe€county€in€its€political€andÏgovernmental€capacity.€€While€it€may€soÏaffect€the€county,€as€most€statutesÏlimited€to€a€particular€county€do,Ïnevertheless,€if€it€primarily€affects€theÏrights€of€the€citizens,€without€affectingÏothers€in€like€condition€elsewhere€in€theÏstate,€it€is€invalid.€ÌÌÓÓÌòòIdóó.ÌÌà àThese€decisions€require€that€the€general€lawÏprevail.ÌÌà@ àò òòòConclusionóóó óà àÌÌà àThe€conclusion€is€that€the€imposition€of€anÏadditional€charge€for€depositing€solid€waste€in€a€landfill€inÏBedford€County€is€not€consistent€with€uniform€state€policy€andÏobligatory€general€law€applicable€to€all€the€counties€in€theÏstate.€€€The€private€act€authorizing€that€charge€is,Ítherefore,€invalid.ÌÌà àThe€judgment€of€the€Court€of€Appeals€is€reversed,€Ïsummary€judgment€is€entered€on€behalf€of€the€plaintiffs,€andÏthe€case€is€remanded€to€the€trial€court.€€ÌÌà àCosts€are€taxed€to€defendants,€Bedford€County€andÏKathy€K.€Prater,€County€Clerk.ÌÌÓÓà àà àà àà àà à____________________________Ìà àà àà àà àà àReid,€J.ÌÌConcur:ÌÌBirch,€C.J.,€œDrowota,€and€Ì€€€€€Anderson,›€œJJ.ÌÌÌWhite,€J.€„€Not€participating.›€€€€€ÌÌÌÌ