Legal Opinion

Mingledorff v. FALKVILLE DOWNTOWN REDEV. AUTHORITY

Court of Civil Appeals of Alabama

Decided June 17, 1994No. AV92000819PublishedCited by 9 opinions

1Opinion of the Court

George E. Mingledorff, Acting Commissioner of Revenue for the State of Alabama (State Revenue Commissioner), appeals from an order setting the amount of a tax refund owed to the Falkville Downtown Rehabilitation Authority (Falkville). The facts are undisputed.

Falkville is a downtown redevelopment authority that was incorporated in 1987 pursuant to §§ 11-54A-1 through -24, Ala. Code 1975. On November 17, 1987, Falkville purchased two parcels of land (properties) from National Healthcare of Falkville, Inc. These properties were leased by Falkville to AGE, Inc., for the operation of a nursing…

2Cases cited5 opinions

  1. Carter v. MitchellSupreme Court of Alabama · 1932
  2. O'Rear v. O'RearSupreme Court of Alabama · 1933
  3. Horn v. Dunn Brothers, Inc.Supreme Court of Alabama · 1955
  4. Moorer v. ChastangSupreme Court of Alabama · 1946
  5. Ex parte SparksSupreme Court of Alabama · 1950

3Cited by9 opinions

  1. Faith Properties, LLC v. First Commercial BankSupreme Court of Alabama · 2008
  2. Nichols v. Ingram PlumbingCourt of Civil Appeals of Alabama · 1998
  3. Pratt Capital, Inc. v. BoyettSupreme Court of Alabama · 2002
  4. Williams v. FOX TEL. STATIONS OF BIRMINGHAM, INC.Court of Civil Appeals of Alabama · 2006
  5. Gulf Beach Hotel, Inc. v. Gulf State Park AuthoritySupreme Court of Alabama · 2010

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