Ralph P. EAGERTON, Jr., as Commissioner of Revenue, State of Alabama; Annie Laurie Gunter, as Treasurer, State of Alabama; Mack McWhorter, as Chairman of the Montgomery County Commission; William H. Lyerly, as Tax Collector for Montgomery County; Marvin Driver, as Tax Assessor for Montgomery County; Tommy Miller, as Chief Appraiser for Montgomery County
v.
James Harmon WILLIAMS, et al.
Supreme Court of Alabama.https://leagle.com/images/logo.png
April 8, 1983.
Rehearing Denied June 3, 1983.
Attorney(s) appearing for the Case
J. Knox Argo, of Argo & Enslen and James W. Webb of Webb, Crumpton & McGregor, Montgomery, and Charles A. Graddick, Atty. Gen., and Ron Bowden, Asst. Atty. Gen., for appellants.
Morris S. Dees, and David B. Byrne, Jr. and John M. Bolton, III of Robison & Belser and Walter B. Chandler, III of Chandler & Pool, Montgomery, for appellees.
Thomas W. Thagard, Jr. and William P. Cobb, II of Smith, Bowman, Thagard, Crook & Culpepper, Montgomery, for amici curiae Montgomery County Bd. of Educ. and Alabama Ass'n of School Bds.
Edward Still, Birmingham, for amici curiae Alabama Educ. Ass'n, Inc., and "Weissinger Plaintiff Class."
M.P. Ames of Reeves & Stewart, Selma, for amici curiae R.W. Buchanan, R.W. Buchanan, Jr., Wallace A. Buchanan, William G. Buchanan, A.F. Caley, Jr. and wife, Mae M. Caley, Kaye C. Plummer and husband, James Floyd Plummer, Fred Holladay, Jr., L.Y. Sadler, Jr., First Nat. Bank of Mobile as trustee, and R.W. Buchanan, Wallace A. Buchanan, Richard W. Buchanan, Jr., William G. Buchanan as trustees, intervening appellees.
Drayton N. Hamilton, Montgomery, for amicus curiae Alabama League of Municipalities.
Supreme Court of Alabama.
ALMON, Justice.
This case involves a class action suit brought by certain rural land owners in Montgomery County challenging the method used by the county tax assessor to determine current use valuation of land for ad valorem tax purposes as being contrary to the provisions of Amendment No. 373, Constitution of Alabama (1901) and Act No. 135, Acts of Alabama, 2nd Special Session, 1978.1 We affirm...
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