Mountain Am., LLC v. Huffman (Per Curiam Opinion)
Annotate this CaseIn these consolidated cases, Petitioners Mountain America, LLC, et al. (hereinafter "Mountain America") appealed from orders entered by the circuit court denying Mountain America's appeals from its ad valorem property tax assessments for tax years 2008 and 2009. In each case, the circuit court ruled that Mountain America's appeal was barred by res judicata because the Supreme Court had previously considered and decided Mountain America I, in which Mountain America unsuccessfully challenged its 2007 ad valorem property tax assessments regarding the same parcels of property as those whose assessments were contested in the 2008 and 2009 litigations. The Supreme Court reversed the circuit court's rulings in both cases, holding that the Court's decision in Mountain America I did not operate as a res judicata bar to preclude the instant litigation. Remanded for reinstatement of Mountain America's claims for relief from its 2008 and 2009 ad valorem property tax assessments and consideration of the merits thereof.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.