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EX PARTE BARNETT

2160639.

248 So.3d 981 (2017)

EX PARTE Vernon BARNETT, in his official capacity as the commissioner of the Alabama Department of Revenue; Jefferson County Board of Equalization; Gaynell Hendricks, in her official capacity as tax assessor of Jefferson County; and Charles Wilson, Jr., in his official capacity as assistant tax assessor of Jefferson County (In re Glenbrook at Oxmoor I, LLC, and Alabama Affordable Housing Association v. Vernon Barnett, in his official capacity as commissioner of the Alabama Department of Revenue; Jefferson County Board of Equalization; Gaynell Hendricks, in her official capacity as tax assessor of Jefferson County; and Charles Wilson, Jr., in his official capacity as assistant tax assessor of Jefferson County).

Court of Civil Appeals of Alabama.

September 1, 2017.

Attorney(s) appearing for the Case

Kendrick E. Webb and Jamie H. Kidd of Webb & Eley, P.C., Montgomery; and Keith Maddox , asst. counsel and asst. atty. gen., Alabama Department of Revenue, for petitioner Commissioner of the Alabama Department of Revenue.

F. Brady Rigdon , asst. county atty. Jefferson County Attorney's Office, Birmingham, for petitioners Jefferson County Board of Equalization, Gaynell Hendricks, in her official capacity as Jefferson County Tax Assessor, and Charles Wilson, Jr. in his official capacity as Jefferson County Assistant Tax Assessor.

Marc James Ayers , Kenneth M. Perry , and Ethan T. Tidmore of Bradley Arant Boult Cummings LLP, Birmingham.

This mandamus proceeding concerns the proper defendants and venue with respect to an action seeking declaratory and injunctive relief concerning the proper method for determining the valuation of particular properties utilized for housing low-income tenants.

Factual Background

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