Ex Parte Four Seasons, Ltd.

We granted certiorari in order to determine whether the doctrine of equitable estoppel should be applied against the State of Alabama under the facts in this case. Those facts are set out in the opinion of the Court of Civil Appeals;1 therefore, we do not repeat all of them here, but merely emphasize that on October 20, 1982, the tax assessor informed the petitioners that "the Board of Equalization has this date concluded its review of your protest. . . ." The statute controlling appeals from the board's ruling2 requires that appeals to the circuit court be taken within thirty days after the…