Delaney's, Inc. v. State

HOUSTON, Justice.1

This case comes to this Court not as a stranger. See State v. Delaney’s, Inc., 668 So.2d 768 (Ala.Civ.App.1995), and Ex parte Roberts, 682 So.2d 44 (Ala.1996). It involves sections (a) and (j) of Amendment No. 373 of the Constitution of Alabama of 1901 (“the Amendment”), and Ala.Code 1975, § 40-8-1 et seq. More specifically, it involves whether the owner of certain real property is entitled to have it assessed for ad valorem taxes at the value of the property at its current use and not at its fair and reasonable market value.

In 1953, E.E. Delaney, now deceased, acquired 357…