Delaney's, Inc. v. State

ROBERTSON, Presiding Judge.

Delaney’s, Inc., and Springdale Stores, Inc. (hereinafter “the Taxpayers”), appeal from a judgment of the Mobile County Circuit Court holding that 11 parcels of real property owned by the Taxpayers in the City of Mobile were not entitled to current-use tax status for tax years beginning on October 1, 1990. We reverse and remand.

This case has previously been before this court, and the Alabama Supreme Court has reviewed a mandamus petition arising out of the case. State v. Delaney’s, Inc., 668 So.2d 768 (Ala.Civ.App.1995) (“Delaney’s I”); Ex parte Roberts, 682 So.2d…