DAUGHERTY v. RESTER

1921461.

645 So.2d 1361 (1994)

Albert DAUGHERTY and John Daugherty, d/b/a Daugherty Associates v. Joe RESTER and Southern Power, Inc.

Supreme Court of Alabama.

Rehearing Denied August 12, 1994.


Attorney(s) appearing for the Case

Cheryl Daugherty, Vestavia Hills, for appellants.

Andrew P. Campbell and Suzanne Johnson Miceli of Leitman, Siegal, Payne & Campbell, P.C., Birmingham, for appellee.

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


MADDOX, Justice.

This case involves an interpretation of a provision in a redemption statute relating to the time when an owner can redeem property that has been sold for nonpayment of taxes.

The specific issue is whether the phrase "three years from the date of the sale" in the redemption statute means three years from the date of the issuance of the tax deed or means three years from the date of the issuance of the certificate of purchase,...

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