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STATE v. MURPHY

6 Div. 26-37.

235 So.2d 888 (1970)

STATE of Alabama et al. v. Sam R. MURPHY et al., Gulf States Paper Corp., Tennessee River Pulp and Paper Co., Northumberland Corp., East Highland Co., Cleveland Land and Lumber Co., Weyerhaeuser Co., Charles P. Odom Estate and Weyerhaeuser Co., J. C. Shepherd, et al. and Hiwassee Land Co., A. M. Grimsley, Jr. et al. and Hiwassee Land Co., Jack M. Nolen, et al. and Hiwassee Land Co., Hiwassee Land Co.

Court of Civil Appeals of Alabama.

May 6, 1970.

Attorney(s) appearing for the Case

MacDonald Gallion, Atty. Gen., Willard W. Livingston, Asst. Atty. Gen. and counsel, Dept. of Revenue; Wm. H. Burton, Asst. Atty. Gen. and Asst. Counsel, Dept of Revenue, for appellants.

Holder & Moore, Fayette, Curtis, Maddox & MacLaurin, Jasper, for appellees.

WRIGHT, Judge.

There are twelve cases consolidated for this appeal. They originated in the Circuit Court of Fayette County and were consolidated there for trial. They were brought to the trial court as appeals from final assessments of ad valorem taxes for the tax year 1968 by the Board of Equalization of Fayette County.

At trial it was stipulated that all procedural requirements for a trial de novo by the circuit...

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