Leah Abbott Belser v. Blount County (Appeal from Blount Circuit Court: CV-22-900108).

CourtSupreme Court of Alabama
DecidedDecember 22, 2023
DocketSC-2023-0421
StatusPublished

This text of Leah Abbott Belser v. Blount County (Appeal from Blount Circuit Court: CV-22-900108). (Leah Abbott Belser v. Blount County (Appeal from Blount Circuit Court: CV-22-900108).) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Leah Abbott Belser v. Blount County (Appeal from Blount Circuit Court: CV-22-900108)., (Ala. 2023).

Opinion

Rel: December 22, 2023

Notice: This opinion is subject to formal revision before publication in the advance sheets of Southern Reporter. Readers are requested to notify the Reporter of Decisions, Alabama Appellate Courts, 300 Dexter Avenue, Montgomery, Alabama 36104-3741 ((334) 229-0650), of any typographical or other errors, in order that corrections may be made before the opinion is printed in Southern Reporter.

SUPREME COURT OF ALABAMA OCTOBER TERM, 2023-2024

_________________________

SC-2023-0421 _________________________

Leah Abbott Belser

v.

Blount County

Appeal from Blount Circuit Court (CV-22-900108)

WISE, Justice.

Leah Abbott Belser, the plaintiff below, appeals from a judgment

entered by the Blount Circuit Court in favor of Blount County, the

defendant below. We affirm the trial court's judgment.

Facts and Procedural History SC-2023-0421

This case involves a lodging tax in Blount County that was levied

pursuant to Act No. 2019-410, Ala. Acts ("the Act"). In its judgment, the

trial court set forth the following undisputed facts:

"1. Act 2019-410 was introduced as House Bill 564 in the 2019 Regular Session of the Alabama Legislature.

"2. [House Bill] 564 came before the House of Representatives on May 8, 2019. Because the general fund and education budgets had not yet been passed, Ala. Const. Art. IV, § 71.01 required the House to first pass a budget isolation resolution ('BIR') by 'not less than three-fifths of a quorum present.'

"3. The House of Representatives has interpreted this requirement in two different ways since § 71.01 was passed in 1981. From ratification until 2016, the House interpreted § 71.01 as requiring that a budget isolation resolution be passed by at least three-fifths of the members present and voting. Beginning in the 2017 Legislative Session, the House started to require a minimum of thirty-two (32) votes on any budget isolation resolution, reasoning that 'a quorum present' is fifty- three of the one hundred and five members, and that three- fifths of fifty-three members is thirty-two members.

"4. The House passed the BIR on May 8, 2019 …. [House Bill] 564 was signed into law by Governor Ivey on June 6, 2019.

"5. The Blount County Commission levied the tax in accordance with the authority granted to it by Act 2019-410."

2 SC-2023-0421

On July 8, 2019, the Blount County Commission enacted a resolution

that provided that, pursuant to the Act, a 4% lodging tax would be levied

in Blount County effective September 1, 2019.

On August 29, 2022, Belser filed a putative "Class Action

Complaint for Declaratory Judgment, Injunction, Tax Refund and Other

Relief," challenging the constitutionality of the Act. 1 Among other things,

she alleged that the Act is "void for violation of Amend. No. 448, 'the

Budget Isolation Amendment." Specifically, she contended:

"29. The citizens of this state, being aware of what has transpired in the past regarding bills making basic appropriations, directly addressed the responsibilities of not only the Governor, but also of the Legislature, in their primary task of passing general fund and education budgets during each regular session of the Legislature. Amendment No. 448 to the Alabama Constitution requires that the Governor '[o]n or before the second legislative day of each regular session of the legislature ... transmit to the legislature for its consideration a proposed budget for the then next ensuing budget period.' Section (c) of Amendment No. 448 provides that '[t]he duty of the legislature at any regular session to make the basic appropriations for any budget period that will commence before the first day of any succeeding regular session shall be paramount.' (Emphasis added). Ala. Const. Art. IV, § 71.01(C) (recodifying Ala. Const. Amend. No. 448, the 'Budget Isolation Amendment -- that appropriations bills must be 'paramount': passage of a Budget

1The record does not indicate that the trial court ruled on Belser's

request for class certification.

3 SC-2023-0421

Isolation Resolution ('BIR'). 'The house in which a bill is pending can, by adoption of a resolution concurred in by three- fifths of the quorum present, consider other legislation Id. (Emphasis added). More specifically, Amendment 448(C) states, in pertinent part

" '[P]rovided ... that following adoption, by vote of either house of not less than three-fifths of a quorum present, of a resolution declaring that the provisions of this paragraph (C) shall not be applicable in that house to a particular bill, which shall be specified in said resolution by number and title, the bill so specified may proceed to final passage therein.

"Ala. Const. Amend. No. 448(C) (emphasis added).

"30. The requirement of Amendment 448(C) is that 3/5 of a 'quorum present' vote in favor of passing the BIR. Exhibit 2 proves that the 'quorum present' at the vote on the BIR related to [House Bill] 564 was 92. It is axiomatic that three fifths of 92 equals 55.1.

"31. On May 8, 2019, prior to the presentment of the State Education or General Fund Budgets to the Governor, the House of Representatives considered a BIR for [House Bill] 564. The recorded vote total for the BIR regarding [House Bill] 564 was yeas: 43, nays: 0, and abstains: 49. … Thus, in the presence of a quorum of 92, the 43 favorable votes fell below the 55 votes required to comply with Amendment 448(C). Nonetheless, on May 8, 2019, the presiding officer of the House signed and transmitted [House Bill] 564 to the Senate in violation of Amendment 448, Ala. Const., Art. IV, § 71.01. …

"32. Accordingly, the Act is null, void, and unenforceable by reason of violation of Amendment 448(C), Ala. Const., Art. IV, § 71.01." 4 SC-2023-0421

On March 20, 2023, Belser filed a motion for a summary judgment.

In her motion, she argued that the Act "is unconstitutional because the

budget isolation resolution ('BIR') required by Amendment 448 to the

Alabama Constitution lacked sufficient favorable votes to comply with

Amendment 448(C)." She also argued:

"2. On or about May 8, 2019, a Budget Isolation Resolution was adopted by the House of Representatives for House Bill 564.

"3. The recorded vote on the Budget Isolation Resolution relating to House Bill 564 was yeas: 43, nays: 0, and abstains: 49.

"4. On May 8, 2019, the State Education and General Fund Budgets had not been presented to the Governor.

"5. On May 8, 2019, the presiding officer of the House of Representatives signed and transmitted House Bill 564 to the Senate."

Belser went on to argue:

"The … language [of Amendment 448] clearly and unambiguously reveals the purpose and intent of Amendment 448 in four critical ways. First, that the objective of the Amendment is to make adoption of the state budgets the paramount -- or primary -- duty of the legislature. Second, to accomplish this objective when the legislature has failed to make basic appropriations, the Amendment prohibits the presiding officers of the house and senate from signing or transmitting any non-appropriations bill without first passing a [Budget Isolation Resolution ('BIR')] that complies with the Amendment's formula. Third, by expressly and 5 SC-2023-0421

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