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SIMS v. WHITE

85-381, 86-1059.

522 So.2d 239 (1988)

W.C. SIMS, individually, and as class representative v. James WHITE, as Commissioner of Revenue for the State of Alabama, et al. (Two Cases).

Supreme Court of Alabama.

March 4, 1988.

Attorney(s) appearing for the Case

C. Knox McLaney III, and J. Doyle Fuller, Montgomery and John Percy Oliver II, Dadeville, for appellant.

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

Jerry E. Stokes, Andalusia, for appellees Tax Assessor, Tax Collector, and Chairman of the County Com'n of Covington County.

Edwin K. Livingston, Montgomery, for amicus curiae Alabama Tax Assessors & Collectors Ass'n.

James W. Webb of Webb, Crumpton & McGregor, Richard F. Allen and H. Dean Mooty, Jr., of Capell, Howard, Knabe & Cobbs, Montgomery, for amicus curiae on behalf of The Travelers Indem. Co. of Rhode Island.

SHORES, Justice.

The single issue in these appeals is whether the appellant taxpayer is entitled to receive interest on the refund of ad valorem taxes illegally collected as a result of his property's being assessed on the basis of "fair market" valuation rather than "current use" valuation. We answer in the affirmative.

This is the second time this case has been before us. See, White v. Sims,

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