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MOUNT TABOR BENEV. ASS'N v. SIZEMORE

2910321.

608 So.2d 757 (1992)

MOUNT TABOR BENEVOLENT ASSOCIATION, INC. v. James M. SIZEMORE, Jr., et al.

Court of Civil Appeals of Alabama.

October 16, 1992.

Attorney(s) appearing for the Case

Ferris S. Ritchey, Jr. of Ritchey & Ritchey, P.A., Birmingham, for Mount Tabor Benev. Ass'n, Inc.

James H. Evans, Atty. Gen., and Ron Bowden, Counsel, and Gwendolyn B. Garner, Asst. Counsel, Revenue Dept. and Asst. Attys. Gen., for James M. Sizemore, Jr., State Land Com'r, State of Ala.

Jeffrey M. Sewell, Asst. County Atty., Birmingham, for O.Z. Hall, Tax Collector of Jefferson County, Marcele C. McCay, Asst. Tax Collector for Bessemer Div., Jefferson County, and John T. Scott, Asst. Tax Assessor for Bessemer Div., Jefferson County.

THIGPEN, Judge.

This is a tax case wherein appellant Mount Tabor Benevolent Association, Inc. (Mt. Tabor), seeks to regain legal title to certain property sold to the State of Alabama, by and through its land commissioner, James M. Sizemore, for non-payment of back taxes.

Mt. Tabor, which incorporated in 1975, owned and operated a bingo facility in Bessemer. In 1982, Mt. Tabor was granted a charitable exemption status from ad valorem taxes on the bingo facility...

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