Gulf Caribe Maritime, Inc. v. Mobile County Revenue Commissioner

THOMPSON, Judge.

Gulf Caribe Maritime, Inc., a corporation organized under the laws of the State of Washington, with its principal place of business located in Mobile, Alabama, appeals to this court1 from a judgment of the Probate Court of Mobile County denying its petition for a refund of ad valorem taxes. Gulf Caribe contends that it is entitled to a refund of the amount of ad valorem taxes it paid for the tax years 1997 and 1998.

Alabama levies a personal property ad valorem tax on numerous items of personal property. Section 40 — 11—1 (b)(3), Ala.Code 1975, provides that the subjects of ad…