Hooper v. Town of Albertville
Supreme Court of Alabama
Appeal from Circuit Court, Marshall County; W. W. Harralson, Judge. Petition of J. F. Hooper for certiorari, directed to the Town of Albertville and the officers of the municipality to quash an assessment of taxes for the year 1914. From a judgment denying the certiorari; petitioner appeals.
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Appeal from Circuit Court, Marshall County; W. W. Harralson, Judge. Petition of J. F. Hooper for certiorari, directed to the Town of Albertville and the officers of the municipality to quash an assessment of taxes for the year 1914. From a judgment denying the certiorari; petitioner appeals. Transferred from Court of Appeals under section 6 of the Act of 1911, p. 449. The petition shows that the mayor and council of the Town of Albertville did attempt to make by an ordinance an assessment against the personal property of petitioner of one-half of 1 per cent, of it, the value thereof being…
1Opinion of the CourtAnderson, C. J.
[1] The resolution of the town council was but the fixation or levy of the municipal tax, as authorized by section 1311 of the Code of 1907. This statute provides the method and basis for the assessment of the tax, and requires notice by publication of the assessment after being made, and gives interested parties the right to appear and contest the same. We do not think that the resolution or order of November 3, 1914, page 17 of the record, is such an ordinance or regulation as is required to be published under the terms of section 1258 of the Code of 1907 as amended by Acts 1911, p. 632.…
2Cited by3 opinions
- City of Talladega v. Jackson- Tinney Lumber Co.Supreme Court of Alabama · 1923
- Ex Parte City of AlbanySupreme Court of Alabama · 1925
- Town of Valley Head v. MishlerSupreme Court of Alabama · 1938