Tallaseehatchie Creek Watershed Conservancy Dist. v. Allred
In Tallaseehatchie Creek Watershed Conservancy Dist. v. Allred, 620 So. 2d 628, 631 (Ala. 1993) the Legislature had organized the Tallaseehatchie Creek Watershed Conservancy District ("Tallaseehatchie Creek") as a watershed conservancy district ("WCD"), pursuant to 9-8-50 et seq., Ala. Code 1975.
As a WCD, Tallahassee Creek was authorized to act as an agent of the State.
It enjoyed the customary governmental power of eminent domain; it was exempt from State and local taxation; and it benefited from legislative appropriations. See 9-8-61(1), 9-8-61(7), and 9-8-67. Despite these decidedly governmental characteristics, we held that Tallaseehatchie Creek, as a WCD, was an independent entity, and, thus, was not entitled to sovereign immunity. Tallaseehatchie Creek, 620 So. 2d at 631.