Jefferson County Board of Equalization & Adjustments v. Chichester

RUSSELL, Judge.

In September 1988, following a final valuation by the Jefferson County Board of Equalization and Adjustments (Board) fixing the fair market value of a tract of land located in Jefferson County at $3,813,900, C.H. Chichester, Jr. (landowner), individually and as trustee for Margaret L. Weaver, filed a notice of appeal requesting a trial de novo in the circuit court. The landowner appealed the Board’s valuation pursuant to the Expeditious and Economical Tax Appeals Act, Title 51, § 110(1), Ala.Code 1940 (Recomp.1958), and not the similar statutory provisions found in § 40-3-25,…