# City of Prattville v. Joyner

> Supreme Court of Alabama · June 13, 1997 · 698 So. 2d 122

URL: https://www.frixlaw.com/law-library/cases/9937767

## Case

- **Full name:** City of Prattville v. Leon Harold Joyner
- **Court:** Supreme Court of Alabama
- **Decided:** June 13, 1997
- **Citations:** 698 So. 2d 122; 1997 Ala. LEXIS 168; 1997 WL 330734
- **Precedential status:** Published
- **Opinion:** Concurrence by Houston
- **Judges:** Houston, Maddox
- **Cited by:** 7 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9937767

## Opinion text

If a municipality collects taxes from the businesses within its police jurisdiction, that municipality must provide within the police jurisdiction services that cost the municipality the amount of the tax collected there. Holt Civic Club v. City of Tuscaloosa , 439 U.S. 60 , 99 S.Ct. 383 , 58 L.Ed.2d 292 (1978). I referred to this as a duty in the majority opinion in State Department of Revenue v. Reynolds Metals Co. , 541 So.2d 524
(Ala. 1988), where I was primarily expressing how a municipality's obligation to provide such services could be fulfilled. 541 So.2d at 531 . If a municipality is providing within the police jurisdiction services the cost of which exceeds the amount of taxes collected there, then I believe the municipality has the right to curtail those services that the governing body of the municipality in its reasonable discretion elects to curtail. Using our customary standard of review, I was not persuaded from the facts in the record in City of Prattville v. Joyner , 661 So.2d 1158 (Ala. 1995) ( Joyner I ), that Prattville was providing services costing more than the taxes collected from the police jurisdiction. Certainly, a full hearing is necessary to determine the costs of the services it is providing. I am now persuaded by additional briefs and oral argument that Joyner I was wrongly decided.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9937767. Public record. Not legal advice.