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STATE v. KENNEDY

Civ. 277 and 278.

294 So.2d 439 (1974)

STATE of Alabama v. Ellis D. KENNEDY and June R. Kennedy. STATE of Alabama v. Ralph D. KENNEDY and Margaret B. Kennedy.

Court of Civil Appeals of Alabama.

May 8, 1974.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Willard W. Livingston, Counsel, Dept. of Revenue and Asst. Atty. Gen., Herbert I. Burson, Jr., Asst. Counsel, Dept. of Revenue and Asst. Atty. Gen., J. Dawson Britton, Asst. Deputy Dist. Atty., Jefferson County, for appellant, State of Ala.

Norman K. Brown, Bessemer, for appellees.

WRIGHT, Presiding Judge.

This is an appeal by the State from a judgment of the Circuit Court of Jefferson County rendered under the provisions of the Expeditious and Economical Tax Appeals Act. That act is an alternative to the general statute [Title 51, § 110], Code of Alabama 1940, providing for appeals from a decision of the County Board of Equalization fixing the assessed value of real property for ad valorem tax purposes. The Expeditious and Economical Tax...

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