Smith v. State Department of Revenue

ON APPLICATION FOR REHEARING

RUSSELL, Judge.

This court’s original opinion, which was released on June 12, 1992, is withdrawn, and the following is substituted therefor:

Initially, this case was dismissed on appeal as untimely filed. On rehearing, Theron Velpio Smith asserts that the appeal was timely filed and that the error committed was due to delay and misinformation from the circuit court clerk’s office. If such assertions are true, Smith’s appeal should be reviewed on the merits. While we find Smith’s assertions on rehearing to create an inference of probability, we particularly note that…