Elliott v. BD. OF EQUALIZATION & ADJUSTMENT

This is an appeal from the Circuit Court of Jefferson County. Certain landowners filed a petition for a writ of mandamus to require the Jefferson County Board of Equalization (Board) to hear the landowners' protest of the revaluation of their property. The trial court granted the Board's motion for summary judgment. The trial court's action was based upon its conclusion that the protest period had expired, and, therefore, the landowners' action was untimely.

The dispositive issue on appeal is whether or not the period for protest in this instance began to run when the valuation notice was…