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BLACK EAGLE MINERALS v. DEP'T OF REVENUE

2200050.

338 So.3d 771 (2021)

BLACK EAGLE MINERALS, LLC v. ALABAMA DEPARTMENT OF REVENUE.

Court of Civil Appeals of Alabama.

Rehearing Denied May 7, 2021.

Attorney(s) appearing for the Case

Michael J. Bowen of Akerman, LLP, Jacksonville, Florida, for appellee.

Ralph Mayo Clements III , asst. counsel and asst. att'y gen., Alabama Department of Revenue, Legal Division, for appellee.

Black Eagle Minerals, LLC ("Black Eagle"), appeals from a judgment of the Montgomery Circuit Court ("the trial court") sustaining a January 23, 2018, decision of the Alabama Tax Tribunal ("the tribunal") insofar as it affirmed certain tax assessments that had been issued by the Alabama Department of Revenue ("the department") to Black...

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