Johnston-Clark Appraisal Co. v. State, Department of Revenue

MADDOX, Justice.

This is an appeal from a judgment which construed certain terms of a contract. That contract and this litigation had their origin in the decision of the United States District Court for the Middle District of Alabama in Weissinger v. Boswell, 330 F.Supp. 615 (M.D.Ala.1974). That decision declared Alabama’s then existing property tax statutes unconstitutional and directed a statewide reappraisal program of all real property in Alabama.

The Alabama Legislature enacted legislation which delegated to the Revenue Department the authority to implement the reappraisal program, to…