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DEPT. OF REVENUE v. PRICE-WILLIAMS

1900722.

594 So.2d 48 (1992)

STATE of Alabama DEPARTMENT OF REVENUE v. Thornton PRICE-WILLIAMS and Elizabeth L. Price-Williams.

Supreme Court of Alabama.

January 17, 1992.

Attorney(s) appearing for the Case

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, and John J. Breckenridge, Asst. Counsel, Dept. of Revenue, and Asst. Attys. Gen., for appellant.

Mark J. Everest of Collins, Galloway & Smith, Mobile, for appellees.

MADDOX, Justice.

This case involves a dispute between the Alabama Department of Revenue ("Department") and owners of land over the rights of those owners to redeem the property against the Department, which had bought the property at a sale for delinquent taxes.

The issues raised are 1) whether the trial court incorrectly applied Ala.Code 1975, § 40-10-83, to the redemption of property sold for the failure to...

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