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PILCHER LAND CORP. v. JOHNS

1931752.

677 So.2d 746 (1996)

PILCHER LAND CORPORATION, et al. v. Adrian T. JOHNS, et al.

Supreme Court of Alabama.

March 15, 1996.

Attorney(s) appearing for the Case

John E. Pilcher and E. Elliott Barker of Pilcher & Pilcher, P.C., Selma, and John W. Kelly III, Selma, for Appellants.

M. Kathryn Knight of Miller, Hamilton, Snider & Odom, L.L.C., Mobile, for Johns, Nix & Koontz.

Claude E. Patton, Alabama Department of Revenue Legal Division, Montgomery, for the State Treasurer and the Commissioner of the Department of Revenue.

INGRAM, Justice.

Associated Gulf Land Corporation, John E. Pilcher, Jody T. Pilcher III, Emmie S. Pilcher, Mary E. Pilcher; and Pilcher Land Corporation and Anne G. Pilcher, as executors of the estate of Joe T. Pilcher, Jr., deceased (hereinafter "taxpayers"), filed a seven-count complaint against the Baldwin County tax assessor, the Baldwin County tax collector, and the Baldwin County Commission (hereinafter "Baldwin County tax officials") and against the State Department...

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