CORBITT v. MANGUM

85-1229, 85-1238 and 85-1264.

523 So.2d 348 (1988)

R.E. CORBITT, et al. v. E. Phillip MANGUM, et al. Betty W. HALL, et al. v. E. Phillip MANGUM, et al. Neara SURLES, et al. v. E. Phillip MANGUM, et al.

Supreme Court of Alabama.

Rehearing Denied April 8, 1988.


Attorney(s) appearing for the Case

Charles S. Conley, Montgomery, for appellants Corbitt, Beasley, and Green in No. 85-1229.

G. Howard Houston II of Howard, Dunn, Howard & Howard, Wetumpka, for appellants Hall, W.J. Johnston and E.W. Enslen in No. 85-1238.

Louis C. Rutland, Union Springs, for appellants in No. 85-1264.

Edwin L. Davis, Tuskegee, for other appellants.

David B. Byrne, Jr., and John M. Bolton III of Robison & Belser and Morris S.

Dees, Montgomery and Walter B. Chandler III of Brackin & Chandler, Gulf Shores and Jimmy B. Pool, Montgomery, for appellees.


SHORES, Justice.

These consolidated appeals were originally filed as a class action in an effort to collect refunds of ad valorem taxes paid based upon a "fair market" valuation rather than upon the appropriate "current use" valuation. The trial court denied the defendants' motions for summary judgment; those motions were based upon the fact that the plaintiffs had failed to file a claim with the county commission seeking a refund of ad valorem taxes illegally collected...

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