Ensminger v. White

HOLMES, Judge.

The landowner appeals from a summary judgment rendered in favor of certain taxing officials.

The landowner filed suit against certain taxing officials, seeking to establish that he *528was entitled to “current use” valuation on his property for ad valorem tax assessment purposes.

Both parties filed motions for summary judgment. Rule 56, Alabama Rules of Civil Procedure. Each supporting affidavit dealt solely with the issue of whether the landowner was entitled to current use valuation pursuant to Ala.Code (1975), § 40-7-25. Pertinently, the taxing officials’ affidavit was that the…