STATE, DEPT. OF REV., ETC. v. ALABAMA LEASING CO.

Civ. 569.

336 So.2d 1350 (1975)

STATE of Alabama, DEPARTMENT OF REVENUE OF JEFFERSON COUNTY, Alabama v. ALABAMA LEASING COMPANY, a corporation.

Court of Civil Appeals of Alabama.

Rehearing Denied October 8, 1975.


Attorney(s) appearing for the Case

William H. Burton, Asst. Atty. Gen. of Ala. and Asst. Counsel, State Dept. of Revenue, John S. Foster, Birmingham, for appellant.

William M. Acker, Jr., and Carleton P. Ketcham, Jr., Birmingham, for appellee.

Billy L. Church, Pell City, for St. Clair County, amicus curiae.


WRIGHT, Presiding Judge.

This case arose from an escape tax assessment levied by the Director of Revenue of Jefferson County against a 1964 International truck. The owner of the truck, Alabama Leasing Company, appealed to the Circuit Court of Jefferson County. From a judgment holding that the truck was not subject to assessment for taxes in Jefferson County, the State appeals. We reverse and remand.

The case was...

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