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SHELBY CNTY. EQUAL. & ADJ. BD. v. SHELBY 39

1120084.

140 So.3d 941 (2013)

BOARD OF EQUALIZATION AND ADJUSTMENT OF SHELBY COUNTY v. SHELBY 39, LLC.

Supreme Court of Alabama.

August 30, 2013.

Attorney(s) appearing for the Case

William R. Justice of Wallace, Ellis, Fowler, Head & Justice, Columbiana, for appellant.

W. Scott Simpson and Christina M. Saunders of Simpson, McMahan, Glick & Burford, PLLC, Birmingham, for appellee.

BRYAN, Justice.

The Board of Equalization and Adjustment of Shelby County ("the Board") appeals from a consent judgment reflecting an agreement between the Board and Shelby 39, LLC ("Shelby 39"). The Board argues that the circuit court lacked subject-matter jurisdiction over certain matters decided by the consent judgment. We affirm.

The Board inspects, reviews, revises, and fixes the value of all property returned to or listed with the county tax assessor...

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