BRADLEY, Judge.
Harry J. Coughlin, Jr. (appellant) owns land in Jefferson County. The State of Alabama, through the Jefferson County Board of Equalization and Adjustment, reappraised Coughlin's land from the old market value of $1,870 to the new market value of $13,320.
Mr. Coughlin received notice of the Jefferson County Board of Equalization's final decision fixing the assessed value of his property on February 16, 1983. On March 15, 1983 Coughlin filed...
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