Dunn v. Sequa Corporation, 2100299 (ala.civ.app. 6-24-2011)

THOMPSON, Presiding Judge.

Grover Dunn, as assistant tax collector of Jefferson County, and Andrew Bennett, as assistant tax assessor of Jefferson County (collectively, “the taxing authorities”), appeal from the judgment of the Jefferson Probate Court awarding a refund to Sequa Corporation (“Sequa”) of certain ad valorem taxes Sequa had paid. For the reasons set forth herein, we affirm that judgment.

The facts are largely undisputed. On May 19, 2005, Sequa applied to the Industrial Development Board of the City of Hueytown (“the IDB”) for an abatement of certain taxes, including ad valorem…