Alabama Department of Revenue v. Harris

THOMAS, Judge.

The Alabama Department of Revenue (“DOR”) appeals from a summary judgment entered by the Mobile Circuit Court in favor of Edna Harris. That judgment overturned a ruling by an administrative law judge (“ALJ”) upholding DOR’s revo cation of Harris’s certificate of title to a vehicle. We vacate the circuit court’s judgment because that court had no subject-matter jurisdiction.

On July 14, 2006, DOR, in compliance with the first sentence of § 40-2A-8(a), Ala.Code 1975, notified Harris that it was revoking the certifícate of title to her vehicle, a 1999 Lexus ES 300 automobile.…