L. CHARLES WRIGHT, Retired Appellate Judge.
The Alabama Department of Revenue (the Department) entered a "tentative Assessment of Value of Utility Property" against Delta Air Lines, Inc. (Delta) for the 1987 tax year. Delta challenged the assessment and requested a formal contested hearing on the basis that Delta's operations within the state of Alabama were exempt from taxation pursuant to § 40-9-1(24), Code 1975. Following a hearing the administrative law judge...
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