Legal Opinion
State v. Delaney's, Inc.
Court of Civil Appeals of Alabama
Decided March 17, 1995No. AV93000830PublishedCited by 9 opinions
1Opinion of the Court
Delaney's, Inc., and Springdale Stores, Inc. (hereinafter jointly referred to as "the Taxpayers"), contested the revocation of current use valuation for tax assessment purposes on certain parcels of real property located in Mobile County. The trial court concluded that a grant of current use valuation in a previous tax year precluded reexamination of the property's eligibility for current use valuation in a subsequent tax year, and entered a summary judgment for the Taxpayers. The State of Alabama; Freda P. Roberts, revenue commissioner of Mobile County; and the Mobile County Board of…
2Cases cited24 opinions
- West v. Founders Life Assur. Co. of FloridaSupreme Court of Alabama · 1989
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Stone & Downer Co.Supreme Court of the United States · 1927
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Wheeler v. First Ala. Bk. of BirminghamSupreme Court of Alabama · 1978
19 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Mississippi Commission on Judicial Performance v. RussellMississippi Supreme Court · 1997
- Colvin v. Story County Board of ReviewSupreme Court of Iowa · 2002
- SOUTH CENT. BELL TELEPHONE CO. v. StateSupreme Court of Alabama · 1998
- STATE, DEPT. OF REVENUE v. Hoover, Inc.Court of Civil Appeals of Alabama · 2007
- McLane Western, Inc. v. Department of RevenueColorado Court of Appeals · 2008
4 more not listed; retrieve them via the Exa API.