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JEFFERSON COUNTY v. FIRST ALABAMA BANK

2900367.

591 So.2d 498 (1991)

JEFFERSON COUNTY BOARD OF EQUALIZATION AND ADJUSTMENTS v. FIRST ALABAMA BANK.

Court of Civil Appeals of Alabama.

Rehearing Denied August 2, 1991.

Certiorari Denied December 6, 1991.

Attorney(s) appearing for the Case

B. Boozer Downs, Jr., Birmingham, for appellant.

Walter F. Scott III, Birmingham, for appellee.

Alabama Supreme Court 1901786.

ROBERTSON, Presiding Judge.

Following a decision by the Board of Equalization and Adjustments of Jefferson County (Board), setting the value of the First Alabama Bank Building (building) in Birmingham at $14,195,780, First Alabama Bank (Bank) appealed for trial de novo from the Board's decision, pursuant to the Expeditious and Economical Tax Appeals Act. Ala.Code of 1940 (Recomp.1958), Title 51, § 110(1).

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