State v. Colonial Refrigerated Transportation, Inc.

BRADLEY, Judge.

This case, 6 Div. 87, and a companion case, 6 Div. 86, were consolidated in this court for argument; however, a separate opinion will be delivered in each case.

Both cases arose as a result of escape assessments being made by the Director of Revenue of Jefferson County against respondent, Colonial Refrigerated Transportation, Inc., hereinafter referred to as Colonial, for ad valorem taxes for the tax years 1966, 1967 and 1968 on certain motor vehicles owned by Colonial.

From the escape assessments Colonial appealed to the Circuit Court of Jefferson County.

After the appeal had…