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SMITH v. PULLMAN INCORPORATED

6 Div. 188.

193 So.2d 516 (1966)

J. D. SMITH, Tax Collector v. PULLMAN INCORPORATED.

Supreme Court of Alabama.

Rehearing Denied January 12, 1967.

Attorney(s) appearing for the Case

Wingo, Bibb, Foster & Conwell, Birmingham, for appellant

Huey, Stone & Patton, Bessemer, for appellee.

Richmond M. Flowers, Atty. Gen., Willard W. Livingston and Wm. H. Burton, Asst. Attys. Gen., for the State Department of Revenue, amicus curiae.

SIMPSON, Justice.

Pullman Incorporated appealed to the Circuit Court under the provisions of Title 51, § 110(1), Code, which is known as "The Expeditious and Economical Tax Appeals Act" (now applying to Jefferson County alone), from an assessment made by the Board of Equalization of Jefferson County fixing the value of Pullman's real estate for the tax year 1962. As a result of this appeal the Circuit Court rendered its judgment on September 11, 1964, fixing...

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