Cooper v. BD. OF EQUALIZATION OF MADISON COUNTY

Landowners appealed to the circuit court from a ruling of the Board of Equalization of Madison County (board).

Both parties filed motions for a summary judgment, and the supporting affidavit for each dealt solely with the issue of whether the landowners were entitled to current use valuation for their 800 acre farm for property assessment purposes pursuant to § 40-7-25.1 et seq., of the pocket parts to the Code of Alabama of 1975. The landowners attached an affidavit to their motion to the effect that application for current use valuation for their 1979 assessment was made in April, 1979. The…