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PUBLIC NAT. REAL ESTATE, INC. v. WHITE

Civ. 5965.

513 So.2d 622 (1987)

PUBLIC NATIONAL REAL ESTATE, INC. v. James C. WHITE, Sr., as Commissioner of Alabama State Department of Revenue.

Court of Civil Appeals of Alabama.

July 8, 1987.

Attorney(s) appearing for the Case

John W. Adams, Jr., of Inge, McMillan, Adams & Ledyard, Mobile, for appellant.

Don Siegelman, Atty. Gen., and B. Frank Loeb, Chief Counsel, and Ron Bowden, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellee.

INGRAM, Judge.

Public National Real Estate, Inc. (Public National) appeals the order of the Mobile County Circuit Court granting summary judgment in favor of defendant, James C. White, Commissioner of Alabama State Department of Revenue.

The law of Alabama, § 40-10-134, Code 1975, provides that when lands have been sold for taxes and bought in by the state and have not been redeemed or sold by the state and five years has elapsed from the date of sale...

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