Cochran v. State
Supreme Court of Alabama
Appeal irom Circuit Court, Jefferson County; A. E. Gamble, Judge. A. W. Cochran appealed from the action of the Board of Revenue of Jefferson County in the fixing of valuation for taxing purposes of his property, and the appeal, on motion of the State, was dismissed, and he appeals. The appeal from the action of the hoard of revenue was taken when the bond was filed with the clerk, and was within the thirty days.
Read the full summary
Appeal irom Circuit Court, Jefferson County; A. E. Gamble, Judge. A. W. Cochran appealed from the action of the Board of Revenue of Jefferson County in the fixing of valuation for taxing purposes of his property, and the appeal, on motion of the State, was dismissed, and he appeals. The appeal from the action of the hoard of revenue was taken when the bond was filed with the clerk, and was within the thirty days. Sections 104 and 108, p. 317, Acts 1919; 90 Ala. 339, 7 South. 241; 15 Ala. App. 347, 73 South. 218. When the bond was accepted without objection, it was prima facie approved. 25…
1Opinion of the CourtThomas, J.
The appeal, taken from the board of revenue of Jefferson county to the circuit court, was by a taxpayer, contesting the tax valuation fixed on his property. The appeal was dismissed on motion of the state, on grounds that it was not taken within the time prescribed by law.
[1] Statutory provisions of the Murpftree Act, “to provide for the general revenue of the state of Alabama,” are:
“See. 104. All appeals from the ruling of the county tax adjuster or board of tax adjusters fixing the values for property shall be taken within ten days after the date of the final decision of the county tax…
2Cases cited10 opinions
- Kimbrell v. RogersSupreme Court of Alabama · 1890
- Elliott v. HowisonSupreme Court of Alabama · 1906
- Campbell v. StateSupreme Court of Alabama · 1913
- Sheffield Furnace Co. v. Hull Coal & Coke Co.Supreme Court of Alabama · 1893
- Jacobs v. Goodwater Graphite Co.Supreme Court of Alabama · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- Baker v. Denniston-Boykin Co.Supreme Court of Alabama · 1944
- Bedwell v. DeanSupreme Court of Alabama · 1930
- Maya Corporation v. SmithSupreme Court of Alabama · 1940
- Attalla Oil & Fertilizer Co. v. GoddardSupreme Court of Alabama · 1922
5 more not listed; retrieve them via the Exa API.