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EX PARTE FOUR SEASONS, LTD.

82-1193.

450 So.2d 110 (1984)

Ex parte FOUR SEASONS, LTD. and Cedar Bend, Ltd. Re: FOUR SEASONS v. STATE of Alabama. CEDAR BEND, LTD. v. STATE of Alabama).

Supreme Court of Alabama.

April 6, 1984.

Attorney(s) appearing for the Case

J.A. Keller of Keller & Cochran, Florence, for petitioners.

Michael T. Jones, Asst. Dist. Atty., for 11th Judicial Circuit, Florence, for respondent.

ADAMS, Justice.

We granted certiorari in order to determine whether the doctrine of equitable estoppel should be applied against the State of Alabama under the facts in this case. Those facts are set out in the opinion of the Court of Civil Appeals;1 therefore, we do not repeat all of them here, but merely emphasize that on October 20, 1982, the tax assessor informed the petitioners that "the Board of Equalization has this date...

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