Commercial Realty Co. v. State

McOLELLAN, j.

This is an appeal by the appellant, a taxpayer, from a valuation, for taxation, placed on its theatdr property in the city of Birmingham on a trial by jury in the Jefferson circuit court; to which the matter of valuation had been taken by appeal under the 1919 Revenue Law (Laws 1919, p. "282).

It appears that this property was susceptible of and was used for commercial, gainful purposes. The property had a market value as "a subject of taxation. -The court -admitted testimony from the state’s witness Allen, an expert in building construction, designed to show the reproduction cost…