Tennessee Coal, Iron & Railroad v. State
Supreme Court of Alabama
Appeal from tlie Circuit Court of Shelby. Tried before the Hon. John Peli-iam. The proceedings in this case were instituted by the tax commissioner of Shelby countjr before the court of county commissioners of said county, to raise the valuation of 23,818 acres of land owned by the Tennessee Coal, Iron & Railroad' Co., as assessed to said company by the tax assessor, because of an alleged undervaluation of said lands.
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Appeal from tlie Circuit Court of Shelby. Tried before the Hon. John Peli-iam. The proceedings in this case were instituted by the tax commissioner of Shelby countjr before the court of county commissioners of said county, to raise the valuation of 23,818 acres of land owned by the Tennessee Coal, Iron & Railroad' Co., as assessed to said company by the tax assessor, because of an alleged undervaluation of said lands. The lands were assessed at a valuation of $71,455.00. The tax commissioner sought to raise the valuation of said lands to $95,252.00, being an increase in valuation of $1.00 per…
1Opinion of the Court
McCLELLAN, C. J.-
This is a proceeding under section 3979 of the Code for the correction of the assessment returned by the Tennessee Goal, Iron & Railroad Company of its lands situated in Shelby county. Under that section the Commissioners Court of the county not only had the power but it was its plain duty to increase the valuation set down in the assessment returned by the company, if it was found that such valuation was inadequate, “and fix it at the sum which the evidence showed to be the fair market or real value” of the land. This expressly conferred power was to be-exercised and this…
2Cases cited1 opinion
- Ala. Mineral Land Co. v. County CommissionersSupreme Court of Alabama · 1891
3Cited by23 opinions
- Thornton v. City of BirminghamSupreme Court of Alabama · 1948
- Alabama Power Co. v. SidesSupreme Court of Alabama · 1925
- National Surety Co. v. Citizens' Light, Heat & Power Co.Supreme Court of Alabama · 1918
- Bynum Bros. v. StateSupreme Court of Alabama · 1927
- State v. DonaldsonSupreme Court of Alabama · 1923
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