Hornbeak v. Hamm

GODBOLD, Circuit Judge:

The plaintiff, as the owner of real estate in Alabama and as a citizen and taxpayer, brings this suit in an effort to require uniform assessment of property throughout the State of Alabama for ad valorem tax purposes.

I

Uniformity of assessment is required by § 211 of the Alabama Constitution1 and by the Alabama statutes.2

The plaintiff alleges a cause of action under 42 U.S.C.A. §§ 1983 and 1988,3 alleging the lack of uniformity *551of valuation and assessment of property deprives her and others similarly situated of property without due process of law and is a denial of…