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EX PARTE LAKE FOREST PROPERTY OWNERS ASS'N, INC.

1931345.

659 So.2d 607 (1995)

Ex parte LAKE FOREST PROPERTY OWNERS ASSOCIATION, INC. (Re LAKE FOREST PROPERTY OWNERS ASSOCIATION, INC. v. BALDWIN COUNTY BOARD OF EQUALIZATION, et al.).

Supreme Court of Alabama.

April 14, 1995.

Attorney(s) appearing for the Case

Daniel G. Blackburn and Martha Durant Hennessy of Stone, Granade, Crosby & Blackburn, P.C., Bay Minette, for petitioner.

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

PER CURIAM.

Lake Forest Property Owners Association, Inc. (LFPOA), suffered an adverse judgment in the Circuit Court of Baldwin County on July 29, 1992, in its action challenging the assessment for ad valorem tax purposes of certain common areas of the Lake Forest development. The Court of Civil Appeals affirmed the judgment, which was based on the findings of the circuit court, sitting without a jury, that the encumbrances upon the common areas of Lake Forest did...

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