Legal Opinion
Underwood v. Medical Clinic Board for Montgomery
Supreme Court of Alabama
Decided December 30, 2004No. 1031160PublishedCited by 1 opinion
1Opinion of the Court
STUART, Justice.
Cynthia Underwood, revenue commissioner for the Alabama Department of Revenue, and Sarah G. Spear, revenue commissioner for Montgomery County, appeal the trial court’s judgment holding that the Goode Medical Building, which is owned by The Medical Clinic Board for the City of Montgomery (“the Medical Clinic Board”) and is leased to Jackson Hospital & Clinic, Inc. (“Jackson Hospital”), is statutorily exempt from the assessment and payment of ad valorem taxes.
Facts
In 1969, Jackson Hospital asked the Medical Clinic Board to issue bonds to finance the construction of various…
2Cases cited9 opinions
- IMED Corp. v. Systems Engineering Assoc.Supreme Court of Alabama · 1992
- Blue Cross and Blue Shield v. NielsenSupreme Court of Alabama · 1998
- DeKalb County LP Gas Co., Inc. v. Suburban Gas, Inc.Supreme Court of Alabama · 1998
- T.B. v. StateSupreme Court of Alabama · 1997
- Simcala, Inc. v. American Coal Trade, Inc.Supreme Court of Alabama · 2001
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3Cited by1 opinion
- City of Homewood v. BHARAT, LLCSupreme Court of Alabama · 2005