Sullivan v. State
Supreme Court of Alabama
Appeal from tlie Circuit Court of Baldwin. Tried before the Hon. William S. ANDeksoN. The appellant, Martin H. Sullivan, owned certain lands in Baldwin county, Alabama, which were assessed by him for taxes at the valuation of $1 per acre, amounting to $14,113. On July 31, 1895, notice was served upon, said Sullivan that the Board of Equalization of said county had raised his assesment of said lands to $1.25 per acre, and that other property of his, viz., .12 miles of log…
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Appeal from tlie Circuit Court of Baldwin. Tried before the Hon. William S. ANDeksoN. The appellant, Martin H. Sullivan, owned certain lands in Baldwin county, Alabama, which were assessed by him for taxes at the valuation of $1 per acre, amounting to $14,113. On July 31, 1895, notice was served upon, said Sullivan that the Board of Equalization of said county had raised his assesment of said lands to $1.25 per acre, and that other property of his, viz., .12 miles of log ditch, at $400 per mile, had been added to the assessment, and that August 24, 1895, had been set for hearing. On the last…
1Opinion of the CourtMcCLELLAN, J.
The statute creating county boards of equalization of tax assessments and prescribing their powers and duties in respect of raising or reducing valuations, assessing property which has escaped the tax assessor, correcting errors in assessments, &c., &c., provides as to the determination of such boards in any case : “The decision must be entered on the docket and signed by the chairman of the board;” and further: “From the judgment and decision of the board, any member of *98the board, or any defendant may appeal in ten days to the next term of the circuit or city court when the same shall be…
2Cited by7 opinions
- State v. BrintleSupreme Court of Alabama · 1922
- Stahmer v. StateSupreme Court of Alabama · 1899
- Birmingham Building & Loan Ass'n v. StateSupreme Court of Alabama · 1898
- Whittle v. City of HattiesburgMississippi Supreme Court · 1923
- State v. Atkins & Co.Supreme Court of Alabama · 1900
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