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LAKE FOREST PROPERTY OWNERS ASS'N, INC. v. BALDWIN CTY. BD. OF EQUALIZATION

AV92000407.

659 So.2d 605 (1994)

LAKE FOREST PROPERTY OWNERS ASSOCIATION, INC. v. BALDWIN COUNTY BOARD OF EQUALIZATION, et al.

Court of Civil Appeals of Alabama.

Rehearing Denied June 17, 1994.

Attorney(s) appearing for the Case

Daniel G. Blackburn, Bay Minette, for appellant.

James H. Evans, Atty. Gen., and Ron Bowden, Asst. Atty. Gen., and Gen. Counsel, for Dept. of Revenue.

YATES, Judge.

This is the second time this ad valorem tax case has been before this court. See Lake Forest Property Owners Ass'n v. Baldwin County, 587 So.2d 393 (Ala.Civ.App.1991) (Lake Forest I). That first appeal by Lake Forest Property Owners Association, Inc. (LFPOA), centered around a single, dispositive issue concerning the assessment of common areas for ad valorem tax purposes. Specifically, Lake Forest maintained...

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