Legal Opinion
Howell v. Malone
Supreme Court of Alabama
Decided September 12, 1980No. 79-117PublishedCited by 14 opinions
1Opinion of the Court
The central issue involved in this appeal is whether Alabama's system of classification of property for ad valorem taxation, as authorized by amendment 373 to the Alabama Constitution, violates the equal protection clause of the Fourteenth Amendment to the Constitution of the United States.
The specific issue presented is whether the state can place "single-family owner-occupied residential property" in a separate classification from other types of residential property.
Taxpayers (plaintiffs-appellants), stand in various positions with regard to the ownership of real property, and by reason of…
2Cases cited32 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Ferguson v. SkrupaSupreme Court of the United States · 1963
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
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3Cited by14 opinions
- I.L. v. The State of AlabamaCourt of Appeals for the Eleventh Circuit · 2014
- State v. Colonial Pipeline Co.Court of Civil Appeals of Alabama · 1984
- Gordon, Dana, Still, Knight & Gilmore, LLC v. Jefferson CountyCourt of Civil Appeals of Alabama · 2009
- SUPERVISOR OF ASSESS. OF HARFORD CTY. v. OtrembaCourt of Special Appeals of Maryland · 1982
- Opinion of the JusticesSupreme Court of Alabama · 2006
9 more not listed; retrieve them via the Exa API.