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Legal Opinion

Regency Development Co. v. Jefferson County Board of Equalization & Adjustment

Court of Civil Appeals of Alabama

Decided May 18, 1983No. Civ. 3762PublishedCited by 1 opinion

1Opinion of the Court

HOLMES, Judge.

This is a tax case.

Plaintiff, Regency Development Company, Inc. (Regency), appeals an assessment by the Jefferson County Board of Equalization and Adjustment (Board) in which the Board assessed a lot with partially complete ed improvements.

Regency challenges the inclusion in the assessment of the unfinished improvements, a high rise multi-family residential building.

Viewing the record with the attendant presumptions, the following facts are re*561vealed: During 1980, Regency was constructing a seven-story building containing condominiums along with a swimming pool and other…

2Cases cited5 opinions

  1. State v. BradleySupreme Court of Alabama · 1922
  2. Carroll v. Alabama Public Service CommissionSupreme Court of Alabama · 1968
  3. State v. Bankhead Mining CompanySupreme Court of Alabama · 1966
  4. Beltona Coal & Mining Co. v. HawkinsSupreme Court of Alabama · 1923
  5. Esto Real Estate Corporation v. Louisiana Tax Comm.Supreme Court of Louisiana · 1930

3Cited by1 opinion

  1. Sizemore v. Cleveland County AssessorSupreme Court of Oklahoma · 1984

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