ROBERT P. BRADLEY, Retired Appellate Judge.
In May 1989 Curtis Lee Drayton was arrested for possession of approximately 53.7 grams of cocaine. At the time of the arrest, certain items of jewelry were seized from Drayton's person as drug proceeds.
In August 1989, while Drayton's criminal case was pending, the State of Alabama Department of Revenue (Revenue Department) entered a final jeopardy tax assessment against Drayton in the amount of $21,600. This was...
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