Container Corp. of America v. Rutherford

CARROLL, DONALD K., Judge.

The plaintiffs in seven actions, consolidated for appeal, seeking injunctive and declaratory relief, have appealed from adverse final judgments entered by the Circuit Court for Madison County.

The basic question presented for our determination in these appeals is whether the defendant tax assessor, who ignored the guidelines established by the Department of Revenue in assessing the appellants’ timber-lands in his county, has successfully carried his statutory burden of proving by a preponderance of the evidence that his assessments are correct.

In each of the seven…