Legal Opinion

Sc Realty v. Jefferson Cty.

Court of Civil Appeals of Alabama

Decided November 24, 1993No. AV93000109PublishedCited by 8 opinions

1Opinion of the Court

This case involves a petition for a refund of ad valorem taxes.

SC Realty, Inc., filed a petition in the probate court, pursuant to Ala. Code 1975, § 40-10-160, asserting a claim for a refund of $132,819.09, plus interest, in real property ad valorem taxes assessed and collected by the tax assessor for Jefferson County, Alabama (County). In its petition, SC Realty contended that the property upon which the tax was exacted was exempt from such taxes because the property was owned by the Industrial Development Board of Homewood, Alabama.

The probate court issued an order denying SC Realty's…

2Cases cited4 opinions

  1. Graves v. McDonoughSupreme Court of Alabama · 1956
  2. Kimberly-Clark Corp. v. EagertonSupreme Court of Alabama · 1983
  3. Matter of HicksCourt of Civil Appeals of Alabama · 1986
  4. State v. Ross Grady Insurance Agency, Inc.Court of Civil Appeals of Alabama · 1972

3Cited by8 opinions

  1. Jett v. CarterSupreme Court of Alabama · 1999
  2. Russell v. RussellSupreme Court of Alabama · 1999
  3. Baker v. StateCourt of Criminal Appeals of Alabama · 2003
  4. Ex Parte TeasleyCourt of Criminal Appeals of Alabama · 2007
  5. City of Montgomery v. Mark G. Montiel, P.C.Court of Civil Appeals of Alabama · 2015

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