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STATE v. LADNER & CO., INC.

Civ. 1102.

346 So.2d 1160 (1977)

STATE of Alabama v. LADNER AND COMPANY, INC.

Court of Civil Appeals of Alabama.

June 8, 1977.

Attorney(s) appearing for the Case

William J. Baxley, Atty. Gen., Herbert I. Burson, Acting Chief Counsel, Asst. Atty. Gen., Ron Bowden, Asst. Counsel Dept. of Revenue and Asst. Atty. Gen., for appellant.

Thomas P. Doyle, Mobile, for appellee.

HOLMES, Judge.

This is a tax case. From a ruling by the Circuit Court of Mobile County vacating a final assessment of taxes against the taxpayer, the State appeals.

In May of 1975, pursuant to Tit. 51, § 25, Code of Alabama 1940, recompiled 1958, the State of Alabama issued an assessment notice to the taxpayer. No response from this notice was made by the taxpayer. In June of 1975, a final assessment was entered...

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