BPH, INC. v. Cochrane

Peyton Cochrane, the tax collector for Tuscaloosa County, filed a complaint for declaratory judgment on behalf of Tuscaloosa County, seeking delinquent ad valorem taxes from BPH, Inc., and Luther Pate, IV. (We note that the trial court entered summary judgment in favor of Pate, who was a shareholder in both BPH and Dexter Hulsart Co., Inc. (Hulsart). Pate does not appeal any aspect of the trial court's determination.)

In his complaint, Cochrane alleged that no ad valorem taxes had been paid upon the property of Hulsart since the assessment of October 1, 1988, through the filing of the…