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Keith Allan Holland v. State

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eBook details

  • Title: Keith Allan Holland v. State
  • Author : Court of Criminal Appeals of Alabama
  • Release Date : January 03, 1995
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 55 KB

Description

Delaneys, Inc., and Springdale Stores, Inc. (hereinafter jointly referred to as "the Taxpayers"), contested the revocation of current use valuation for tax assessment purposes on certain parcels of real property located in Mobile County. The trial court concluded that a grant of current use valuation in a previous tax year precluded re-examination of the propertys eligibility for current use valuation in a subsequent tax year, and entered a summary judgment for the Taxpayers. The State of Alabama; Freda P. Roberts, revenue commissioner of Mobile County; and the Mobile County Board of Equalization (hereinafter jointly referred to as "the Taxing Authorities") appeal. We reverse and remand.


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