Denson v. First National Bank of Birmingham

MERRILL, Justice.

Appeal from a judgment granting a peremptory writ of mandamus to the Winston County Board of Equalization directing them “to render a final formal decision of the said Board as to its assessment of valuation of Plaintiff’s assessment as Trustee of mineral rights on lands in Winston County.”

There is little conflict in the material facts. An agent of appellee assessed its mineral interest in lands in Winston County at $48,200, or forty cents per acre, on December 6, 1961. The Board of Equalization notified appellee in April, 1962, that it had raised the valuation to $120,240…