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THE SHOALS MILL DEVELOPMENT v. SHELBY COUNTY BOARD OF EQUALIZATION

2160237.

238 So.3d 1253 (2017)

THE SHOALS MILL DEVELOPMENT, LTD. v. SHELBY COUNTY BOARD OF EQUALIZATION.

Court of Civil Appeals of Alabama.

May 12, 2017.

Attorney(s) appearing for the Case

W. Stanley Gregory and Sarah S. Osborne of Bradley Arant Boult Cummings LLP, Montgomery, for appellant.

William R. Justice of Ellis, Head, Owens & Justice, Columbiana, for appellee.

On May 31, 2016, the Shelby County Board of Equalization ("the Board") issued its final ad valorem tax assessment ("the assessment") on real property owned by The Shoals Mill Development, Ltd. ("Shoals Mill"). Shoals Mill filed a notice of appeal from the assessment with the Shelby Circuit Court ("the trial court") on June 22, 2016...

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