Legal Opinion
State v. Mann
Court of Civil Appeals of Alabama
Decided September 23, 1994No. AV93000321PublishedCited by 4 opinions
1Opinion of the Court
THIGPEN, Judge.
This case involves a final assessment of taxes.
The facts are basically undisputed. Rhonda Webster Mann appealed a final tax assessment from the State of Alabama Department of Revenue (Revenue) by filing a *315notice of appeal to the Tallapoosa County Circuit Court -within the 30-day period permitted by statute. Revenue filed a motion to dismiss Mann’s appeal for lack of subject matter jurisdiction, alleging that Mann had not complied with Ala.Code 1975, § 40-2A-7(b)(5), specifically that Revenue alleged that she had failed to properly give notice to the secretary of Revenue and…
2Cases cited13 opinions
- State, Dept. of Revenue v. Welding Eng.Court of Civil Appeals of Alabama · 1984
- Baird v. State Dept. of RevenueCourt of Civil Appeals of Alabama · 1989
- TUSCALOOSA CTY. SP. TAX BD. v. Tuscaloosa Vending Co.Court of Civil Appeals of Alabama · 1985
- Lambert v. STATE DEPT. OF REVENUECourt of Civil Appeals of Alabama · 1982
- Tuscaloosa County Special Tax Board v. Tuscaloosa Vending Co.Supreme Court of Alabama · 1985
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3Cited by4 opinions
- State Dept. of Revenue v. GarnerCourt of Civil Appeals of Alabama · 2001
- ALABAMA DEPT. OF REVENUE v. MortonCourt of Civil Appeals of Alabama · 2004
- STATE DEPT. OF REV. v. Medical Care Equip., Inc.Court of Civil Appeals of Alabama · 1999
- Shoals Mill Dev., Ltd. v. Shelby Cnty. Bd. of Equal.Court of Civil Appeals of Alabama · 2017