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CANOE CREEK CORP. v. CALHOUN CO. BD. OF EQUAL.

2940514.

668 So.2d 826 (1995)

CANOE CREEK CORPORATION v. CALHOUN COUNTY BOARD OF EQUALIZATION.

Court of Civil Appeals of Alabama.

August 4, 1995.

Attorney(s) appearing for the Case

Elizabeth Golson McGlaughn and F. Michael Haney of Inzer, Stivender, Haney & Johnson, P.A., Gadsden, for Appellant.

John M. Gruenewald, Asst. District Atty., Anniston, for Appellee.

CRAWLEY, Judge.

Canoe Creek Corporation appeals from the circuit court's dismissal of its appeal from an ad valorem tax assessment by the Calhoun County Board of Equalization ("the Board").

Section 40-3-25, Ala.Code 1975, governs appeals from final decisions by county boards of equalization. That section provides, in pertinent part, the following:

"All appeals from the rulings of the board of equalization fixing value of property shall be taken within...

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