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STATE v. MANN

AV93000321.

653 So.2d 314 (1994)

STATE of Alabama v. Rhonda Webster MANN.

Court of Civil Appeals of Alabama.

Rehearing Denied November 10, 1994.

Certiorari Denied January 27, 1995.

Attorney(s) appearing for the Case

James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, Dep't of Revenue, and Asst. Atty. Gen., Beth Acker, Asst. Counsel, Dep't of Revenue, and Deputy Atty. Gen., Claude E. Patton, Asst. Counsel, Dep't of Revenue, and Deputy Atty. Gen., for appellant.

E. Paul Jones, Alexander City, for appellee.

Alabama Supreme Court 1940339.

THIGPEN, Judge.

This case involves a final assessment of taxes.

The facts are basically undisputed. Rhonda Webster Mann appealed a final tax assessment from the State of Alabama Department of Revenue (Revenue) by filing a notice of appeal to the Tallapoosa County Circuit Court within the 30-day period permitted by statute. Revenue filed a motion to dismiss Mann's appeal for...

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