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DELANY'S, INC. v. STATE

2971348.

834 So.2d 97 (1999)

DELANEY'S, INC., and Springdale Stores, Inc. v. STATE of Alabama.

Court of Civil Appeals of Alabama.

Rehearing Denied August 27, 1999.

Attorney(s) appearing for the Case

J. Doyle Fuller and Susan G. Copeland, Montgomery, for appellant.

Lawrence M. Wettermark of Galloway, Smith, Wettermark & Everest, L.L.P., Mobile; and Florence A. Kessler, Mobile, for appellees State of Alabama; revenue commissioner of Mobile County; and Board of Equalization of Mobile County.

Charles M. Crook of Balch & Bingham, Montgomery; and Robert A. Huffaker of Rushton, Stakely, Johnston & Garrett, P.A., Montgomery, for amicus curiae Alabama Forestry Ass'n.

ROBERTSON, Presiding Judge.

Delaney's, Inc., and Springdale Stores, Inc. (hereinafter "the Taxpayers"), appeal from a judgment of the Mobile County Circuit Court holding that 11 parcels of real property owned by the Taxpayers in the City of Mobile were not entitled to current-use tax status for tax years beginning on October 1, 1990. We reverse and remand.

This case has previously been before this court, and the Alabama Supreme Court has reviewed a mandamus...

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