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REGENCY DEV. CO. v. JEFFERSON CTY. BD. OF EQUAL. AND ADJUSTMENT

Civ. 3762.

437 So.2d 560 (1983)

REGENCY DEVELOPMENT COMPANY, INC. v. JEFFERSON COUNTY BOARD OF EQUALIZATION AND ADJUSTMENT.

Court of Civil Appeals of Alabama.

Rehearing Denied June 15, 1983.

Certiorari Denied August 26, 1983.

Attorney(s) appearing for the Case

Charles A.J. Beavers, Jr., Birmingham, for appellant.

Tommy Nail, Birmingham, for appellee.

Alabama Supreme Court 82-920.

HOLMES, Judge.

This is a tax case.

Plaintiff, Regency Development Company, Inc. (Regency), appeals an assessment by the Jefferson County Board of Equalization and Adjustment (Board) in which the Board assessed a lot with partially completed improvements.

Regency challenges the inclusion in the assessment of the unfinished improvements, a high rise multi-family residential building.

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