Legal Opinion
Lumpkin v. State
Supreme Court of Alabama
Decided December 19, 2014No. 1130999, 1131000, and 1131001PublishedCited by 4 opinions
1Opinion of the Court
STUART, Justice.
Edwin B. Lumpkin, Jr., appeals the orders of the Jefferson Circuit Court dismissing three cases he had initiated challenging property-tax assessments made by the Jefferson County Board of Equalization and Adjustments (“the Board”). We affirm.
I
Lumpkin owns and operates Metro Mini Storage, a chain of self-storage facilities with locations throughout the Birmingham metropolitan area. In 2012, Lumpkin received notice from Jefferson County regarding the assessed value of three of his properties located in that county. One property was valued at $1,268,000; three contiguous parcels…
2Cases cited30 opinions
- IMED Corp. v. Systems Engineering Assoc.Supreme Court of Alabama · 1992
- Nance by and Through Nance v. MatthewsSupreme Court of Alabama · 1993
- Blue Cross and Blue Shield v. NielsenSupreme Court of Alabama · 1998
- DeKalb County LP Gas Co., Inc. v. Suburban Gas, Inc.Supreme Court of Alabama · 1998
- Tuscaloosa County Com'n v. Deputy SheriffsSupreme Court of Alabama · 1991
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3Cited by4 opinions
- St. Union Baptist Church, Inc. v. HowardSupreme Court of Alabama · 2016
- Target Corp. v. Jefferson County Board of EqualizationCourt of Civil Appeals of Alabama · 2015
- Rogers v. HansenSupreme Court of Alabama · 2015
- Tanner & Guin, LLC v. State Department of RevenueCourt of Civil Appeals of Alabama · 2015