Mountain America, LLC v. Huffman

In these consolidated cases, the petitioners herein, and petitioners below, Mountain America, LLC, et al. (hereinafter “Mountain America”),1 appeal from orders entered by the Circuit Court of Monroe County on May 12, 2011. By those orders, the circuit court denied Mountain America’s appeals from its ad valorem property tax assessments for tax years 2008 (Case Number 11-1057) and 2009 (Case Number 11-1058). In each ease, the circuit court ruled that Mountain America’s appeal was barred by res judicata because this Court previously had considered and decided the ease of Mountain America, LLC v.…