Legal Opinion
Canoe Creek Corp. v. Calhoun County Board of Equalization
Court of Civil Appeals of Alabama
Decided August 4, 1995No. 2940514PublishedCited by 4 opinions
1Opinion of the Court
CRAWLEY, Judge.
Canoe Creek Corporation appeals from the circuit court’s dismissal of its appeal from an ad valorem tax assessment by the Calhoun County Board of Equalization (“the Board”).
Section 40-3-25, Ala.Code 1975, governs appeals from final decisions by county boards of equalization. That section provides, in pertinent part, the following:
“All appeals from the rulings of the board of equalization fixing value of property shall be taken within 30 days after the final decision of said board fixing the assessed valuation as provided in this chapter. The taxpayer shall file notice of said…
2Cases cited8 opinions
- Denson v. First National Bank of BirminghamSupreme Court of Alabama · 1964
- State Dept. of Human Resources v. FunkCourt of Civil Appeals of Alabama · 1994
- Baird v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1989
- Luce v. HuddlestonCourt of Civil Appeals of Alabama · 1993
- Mallory v. Alabama Real Estate CommissionCourt of Civil Appeals of Alabama · 1979
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- Central Shelby Ltd. v. Shelby County Board of EqualizationSupreme Court of Alabama · 2014
- Lumpkin v. StateSupreme Court of Alabama · 2014
- Lumpkin v. StateSupreme Court of Alabama · 2014