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CARLISLE v. GOLDEN ROD FEED MILL

2020696.

883 So.2d 710 (2003)

Dwight CARLISLE, Commissioner, Alabama Department of Revenue v. GOLDEN ROD FEED MILL.

Court of Civil Appeals of Alabama.

December 19, 2003.

Attorney(s) appearing for the Case

William H. Pryor, Jr., atty. gen., and Ron Bowden, chief counsel and asst. atty. gen., and Keith Maddox, asst. counsel and asst. atty. gen., Department of Revenue, for appellant.

Finis E St. John IV and Champ Crocker of St. John & St. John, LLC, Cullman, for appellee.

CRAWLEY, Judge.

Dwight Carlisle, as Commissioner of the Alabama Department of Revenue, appeals from the circuit court's entry of a summary judgment in favor of Golden Rod Feed Mill ("Golden Rod"). We affirm.

The underlying facts of this case are undisputed. Those facts, as stated in Carlisle's brief on appeal, are as follows:

"On January 11, 2002, [Golden Rod] appealed five (5) `escape' property or ad valorem tax assessments to the Circuit Court of...

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