Howard v. Cullman County

MURDOCK, Justice.

Michael A. Howard appeals the summary judgment entered against him by the Cullman Circuit Court in' the action he commenced on behalf of himself and all other similarly situated taxpayers in Cull-man County against Cullman County and its Revenue Commissioner Barry Willing-ham, in his official capacity (“the revenue commissioner”), seeking a refund of property taxes he and other taxpayers paid to 2013. We affirm the summary judgment.

I. Facts

The revenue commissioner for each county is responsible for the assessment of property for the purpose .of taxing the property, collecting…