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MINGLEDORFF v. FALKVILLE DOWNTOWN REDEV. AUTHORITY

AV92000819.

641 So.2d 830 (1994)

George E. MINGLEDORFF, Acting Commissioner of Revenue, State of Alabama v. The FALKVILLE DOWNTOWN REDEVELOPMENT AUTHORITY, and Age, Inc., a corporation.

Court of Civil Appeals of Alabama.

June 17, 1994.

Attorney(s) appearing for the Case

James H. Evans, Atty. Gen., Ron Bowden, Ass't. Atty. Gen. and Chief Counsel for Revenue Dept., and Gwendolyn B. Garner, Asst. Atty. Gen. and Ass't. Counsel for Revenue Dept., for appellant.

Larry Madison of Groover, Thompson, Madison & Gray, P.C., Hartselle, for appellees.

ROBERTSON, Presiding Judge.

George E. Mingledorff, Acting Commissioner of Revenue for the State of Alabama (State Revenue Commissioner), appeals from an order setting the amount of a tax refund owed to the Falkville Downtown Rehabilitation Authority (Falkville). The facts are undisputed.

Falkville is a downtown redevelopment authority that was incorporated in 1987 pursuant to §§ 11-54A-1 through -24, Ala.Code 1975. On November 17, 1987, Falkville...

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