Valentine v. State

Taxpayers appeal from an order of the Mobile County Circuit Court dismissing their appeal to that court from final assessments for income taxes.

In November 1979, the Alabama Department of Revenue entered two final assessments for income taxes, for the years 1977 and 1978, against taxpayers Mitchell and Delores Valentine. Taxpayers filed appeal from the assessments with the circuit court, such appeal provided by § 40-2-22, Code 1975. That code section provides as follows:

If any taxpayer against whom an assessment is made by the department of revenue . . . is dissatisfied with the final…