Sims v. White

The single issue in these appeals is whether the appellant taxpayer is entitled to receive interest on the refund of ad valorem taxes illegally collected as a result of his property's being assessed on the basis of "fair market" valuation rather than "current use" valuation. We answer in the affirmative.

This is the second time this case has been before us. See, White v. Sims, 470 So.2d 1191 (Ala. 1985). This case was brought under Rule 23, Ala.R.Civ.P., seeking relief for a plaintiffs' class by having the assessment procedure in Covington County declared void and illegal for those taxpayers…