STATE of Alabama; Freda P. Roberts, Revenue Commissioner of Mobile County; and Mobile County Board of Equalization
v.
DELANEY'S, INC., and Springdale Stores, Inc.
Court of Civil Appeals of Alabama.https://leagle.com/images/logo.png
March 17, 1995.
Rehearing Denied April 21, 1995.
Certiorari Denied August 25, 1995.
Attorney(s) appearing for the Case
James H. Evans, Atty. Gen., Ron Bowden, Chief Counsel, Dept. of Revenue, and Asst. Atty. Gen., Claude E. Patton, Asst. Counsel, Dept. of Revenue, and Asst. Atty. Gen., Montgomery, Lawrence M. Wettermark and Florence A. Kessler, Mobile, for appellants.
Gregory L. Harris, Mobile, for the Mobile County Bd. of Equalization (adopted brief of appellant Roberts).
Duncan R. Crow, Asst. Atty. Gen., Mobile, for Dept. of Revenue (did not file a brief).
J. Doyle Fuller, Montgomery, for appellees.
Bradley R. Byrne, of Miller, Hamilton, Snider & Odom, Mobile, for amicus curiae Mobile County Parent Teacher Ass'n.
David R. Boyd and Lois S. Woodward, of Balch & Bingham, Montgomery, for amicus curiae Ala. Ass'n of School Boards, in support of the appellants.
Edwin K. Livingston and Reginald L. Sorrells, Montgomery, for amicus curiae Ass'n of Tax Assessors and Tax Collectors of Ala., in support of the appellants.
M. Kathryn Knight of Miller, Hamilton, Snider & Odom, Mobile, for amici curiae Baldwin County Com'n, Baldwin County Tax Assessor, and Baldwin County Tax Collector.
Gregory B. Stein of Stein & Brewster, Mobile, for amicus curiae Ala. Educ. Ass'n, in support of the appellants.
Robert C. Campbell III and Frank G. Taylor, of Sintz, Campbell, Duke & Taylor, Mobile, for amicus curiae Bd. of School Com'rs of Mobile County, in support of appellants.
James W. Webb and Bart Harmon, of Webb & Eley, P.C., Montgomery, for amicus curiae Ass'n of County Com'ns of Ala.
John David Whetstone, Dist. Atty. for the 28th Judicial Circuit, Bay Minette, for amicus curiae Baldwin County Dist. Atty., in support of the Revenue Com'r of Mobile County.
Court of Civil Appeals of Alabama.
Alabama Supreme Court 1941181.
SAM A. BEATTY, Retired Justice.
Delaney's, Inc., and Springdale Stores, Inc. (hereinafter jointly referred to as "the Taxpayers"), contested the revocation of current use valuation for tax assessment purposes on certain parcels of real property located in Mobile County. The trial court concluded that a grant of current use valuation in a previous tax year precluded re-examination of the property's eligibility for current use...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
