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.