Ex parte Gordon, Dana, Still, Knight & Gilmore, LLC, as successor to Gordon & Associates, LLC. PETITION FOR WRIT OF CERTIORARI TO THE COURT OF CIVIL APPEALS (In re: Gordon, Dana, Still, Knight & Gilmore, LLC, as successor to Gordon & Associates, LLC v. Jefferson County)

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REL: 03/05/2010 Notice: T h i s o p i n i o n i s s u b j e c t t o formal r e v i s i o n b e f o r e p u b l i c a t i o n i n t h e advance s h e e t s o f Southern R e p o r t e r . R e a d e r s a r e r e q u e s t e d t o n o t i f y t h e R e p o r t e r o f D e c i s i o n s , A l a b a m a A p p e l l a t e C o u r t s , 300 D e x t e r A v e n u e , M o n t g o m e r y , A l a b a m a 3 6 1 0 4 - 3 7 4 1 ( ( 3 3 4 ) 2 2 9 ¬ 0 6 4 9 ) , o f a n y t y p o g r a p h i c a l o r o t h e r e r r o r s , i n o r d e r t h a t c o r r e c t i o n s may b e made b e f o r e t h e o p i n i o n i s p r i n t e d i n Southern R e p o r t e r . SUPREME COURT OF ALABAMA OCTOBER TERM, 2009-2010 1090381 Ex p a r t e Gordon, Dana, S t i l l , K n i g h t & G i l m o r e , s u c c e s s o r t o Gordon & A s s o c i a t e s , LLC LLC, as r e : Gordon, Dana, S t i l l , K n i g h t & G i l m o r e , L L C , s u c c e s s o r t o Gordon & A s s o c i a t e s , LLC as PETITION FOR WRIT OF CERTIORARI TO THE COURT OF C I V I L APPEALS (In v. Jefferson County) e f f e r s o n C i r c u i t C o u r t , CV-07-1563; C o u r t o f C i v i l A p p e a l s , 2071028) STUART, Justice. 1090381 The In Court petition denying does language, Appeals' 2d 155 f o r the writ the p e t i t i o n not wish reasons, opinion. t o be of c e r t i o r a r i i s denied. f o r the writ understood or statements as of c e r t i o r a r i , approving of law i n the Court this a l l the of C i v i l H o r s l e y v . H o r s l e y , 2 9 1 A l a . 7 8 2 , 280 S o . (1973). WRIT DENIED. Cobb, C . J . , and L y o n s , W o o d a l l , Shaw, J J . , c o n c u r . Murdock, J., dissents. 2 Smith, B o l i n , P a r k e r , and 1090381 MURDOCK, J u s t i c e ( d i s s e n t i n g ) . I the am Court guide the concerned of Civil tax of the My of as to the process -- court's Appeals, order as well -- of a standard intended to my and itself, of duties the fair "best substituted i t for the standard taxes reading the other that market of h i s or her ad v a l o r e m quoted with as majority exercise value upon as the performance standard i s based and of d e t e r m i n i n g i . e . , the fair-market court taken ultimately requires concern trial Civil law trial have in "fair-market-value" which the the of the a property judgment" the Appeals assessor constitute part value that of approval portions of be upon based. entirety by the the 1 of Court majority S e c t i o n s 40-7-25 and 4 0 - 7 - 6 2 , A l a . Code 1975, require that property be assessed at i t s " f a i r market value." A l t h o u g h the s t a t u t o r y term i n b o t h o f these s e c t i o n s i s " f a i r and r e a s o n a b l e m a r k e t v a l u e , " t h i s C o u r t has long t r e a t e d t h e t e r m " f a i r and reasonable market v a l u e " as synonymous w i t h " f a i r m a r k e t v a l u e , " w h i c h i s d e f i n e d as " t h a t p r i c e [ a t ] w h i c h one i s w i l l i n g t o s e l l t o one who i s w i l l i n g t o buy w i t h b o t h h a v i n g r e a s o n a b l e k n o w l e d g e o f t h e facts." S t a t e v. G r e a t V a l l e y L a n d & I n v . , 53 A l a . App. 49, 51-52, 297 So. 2d 375, 377 ( A l a . C i v . App. 1 9 7 4 ) . See Bynum B r o s . v. S t a t e , 216 A l a . 102, 112 So. 348 ( 1 9 2 7 ) . See a l s o B l a c k ' s Law D i c t i o n a r y 597 ( 6 t h ed. 1 9 9 0 ) : defining "fair m a r k e t v a l u e " as " [ t ] h e amount a t w h i c h p r o p e r t y w o u l d c h a n g e h a n d s b e t w e e n a w i l l i n g b u y e r and a w i l l i n g s e l l e r , n e i t h e r b e i n g u n d e r any c o m p u l s i o n t o buy o r s e l l and b o t h h a v i n g r e a s o n a b l e knowledge of the r e l e v a n t f a c t s . " 1 3 1090381 opinion of Appeals' court's that court. opinion is the Included following in the Court of Civil from the trial quotation order: "'Clearly the tax assessor cannot give an individual a p p r a i s a l of every item of personal p r o p e r t y used i n every business i n J e f f e r s o n County w h i c h i s s u b j e c t t o t a x a t i o n . S u c h an e f f o r t w o u l d l i k e l y c o s t more t h a n t h e t a x c o l l e c t e d . Thus, the s t a t e s have e s t a b l i s h e d systems f o r a s c e r t a i n i n g the f a i r market v a l u e of p e r s o n a l p r o p e r t y . The s y s t e m w o r k s v e r y w e l l i n A l a b a m a and i n o t h e r s t a t e s , and this court concludes that the existing method provides a workable and practical way to tax personal property. The m e t h o d i s a p p l i e d a c r o s s t h e b o a r d t o a l l t a x p a y e r s . The G o r d o n f i r m h a s n o t b e e n discriminated against.'" Gordon, Dana, County, [Ms. Civ. App. court Judge litigated method on did Moore by market value particular dissenting). & and concludes make the by the other any tax portions in his -- v. 3d Jefferson , of the regarding the produced trial Gordon, In f a i r n e s s , So. 3d the paragraph 4 at court's that "the trial the main issue composite-factor the correct of the p e r s o n a l p r o p e r t y of the t a x p a y e r " case. (Ala. order). dissent whether assessor LLC So. court's finding parties Gilmore, 200 9] (quoting t r i a l this not used Knight 2 0 7 1 0 2 8 , J u n e 26, 2009) Based order, Still, in this (Moore, i n the t r i a l fair J., court's 1090381 order that follows statement that law, the Knight its the contention was that the trial court's order, court meant anything -- the -- i n the acceptable tool with the e v i d e n c e and the G o r d o n , Dana, market value invalid.'" order). a s s e s s e d by Gordon, by the to by foregoing, some than the extremely burden showing she is required County number initial t o make. of As noted, the the property,'" across the board a l l taxpayers'" "'has not to been d i s c r i m i n a t e d (quoting Furthermore, trial the trial that and against.'" court's court's order) order 5 method that court practical " ' i s applied the Gordon Gordon, (emphasis includes assessor trial way personal a assessments a w o r k a b l e and tax ("the generally tax c o n c l u d e d t h a t t h i s method " ' p r o v i d e s to the LLC Jefferson large trial & Gilmore, a at the that of of Tax 3d t h a t the other Knight carry the the Much o f t h e b a l a n c e o f " m a s s - a p p r a i s a l g r i d m e t h o d " as f o r use Still, So. however, b e l i e s the n o t i o n failed deficiency or or begins c a r r y i t s burden i n support G o r d o n , Dana, S t i l l , firm") making fair court's trial plaintiff d i d not inaccurate (quoting t h a t he of Court f i n d s that the p l a i n t i f f [ , Assessor in passage "'[u]pon c o n s i d e r a t i o n & G i l m o r e , LLC,] Gordon above-quoted the So. firm 3d at added). following: 1090381 "'The Tax A s s e s s o r f o l l o w e d and c o m p l i e d w i t h t h e statutory procedures governing the assessment of escape taxes. See § 4 0 - 7 - 2 3 ( d ) , [ A l a . Code 1975,] "the assessing official shall g i v e n o t i c e o f an escape assessment by c e r t i f i e d o r r e g i s t e r e d m a i l ... t o the agent or attorney of such owner, n o t i f y i n g such person t o appear before the a s s e s s i n g o f f i c i a l i n p e r s o n , o r b y a g e n t o r a t t o r n e y , ... i f t h e r e i s an o b j e c t i o n t o t h e a s s e s s m e n t I f on the date s e t f o r h e a r i n g such o b j e c t i o n t h e person a g a i n s t whom t h e a s s e s s m e n t i s made f a i l s t o a p p e a r or i f i n t h e o p i n i o n o f t h e a s s e s s i n g o f f i c i a l t h e a s s e s s m e n t s h o u l d n o t be c h a n g e d a n d t h e a s s e s s m e n t is proper, t h e n t h e a s s e s s i n g o f f i c i a l s h a l l make the assessment f i n a l . " "'The d i s c r e t i o n v e s t e d i n A l a b a m a T a x A s s e s s o r s was d i s c u s s e d a t l e n g t h i n t h e c a s e s t y l e d H o w e l l v . M a l o n e , 388 S o . 2 d 908 ( A l a . 1 9 8 0 ) . That case d e a l t with the c l a s s i f i c a t i o n of real property for assessment purposes, but the broader d i s c u s s i o n of the Tax A s s e s s o r ' s interpretive discretion i s e q u a l l y a p p l i c a b l e t o t h e c a s e a t b a r . The C o u r t held that although neither the C o n s t i t u t i o n nor the Legislature vested absolute discretion i n the Assessor, i t did instill i n them "interpretive discretion." 388 S o . 2 d a t 9 1 5 . S p e c i f i c a l l y , t h e S u p r e m e C o u r t a p p r o v e d t h e i n t e r p r e t a t i o n s made b y v a r i o u s Tax A s s e s s o r s o f t h e S t a t e i n d e f i n i n g t h e m e a n i n g o f " s i n g l e f a m i l y owner o c c u p i e d r e s i d e n t i a l p r o p e r t y . " I f t h e Tax A s s e s s o r s c a n a p p l y d i s c r e t i o n i n i n t e r p r e t i n g t h e terms used i n v a r i o u s s e c t i o n s o f T i t l e 40 r e l a t i n g t o r e a l p r o p e r t y , i t f o l l o w s t h a t t h e y h a v e t h e same i n t e r p r e t i v e d i s c r e t i o n w i t h r e s p e c t t o t h e p r o v i s i o n s o f T i t l e 40 a p p l i c a b l e t o business personal property.[ ] 2 I cannot agree t h a t i t " f o l l o w s " t h a t , i f a t a x assessor has some d i s c r e t i o n i n a p p l y i n g t h e t e r m i n o l o g y i n t h e t a x s t a t u t e s u c h as " s i n g l e f a m i l y owner o c c u p i e d residential p r o p e r t y , " t h e n t h e a s s e s s o r w o u l d have d i s c r e t i o n t o t a x p r o p e r t y a t h i s o r her "best judgment" o f i t s f a i r market 2 6 1090381 " ' I n t h e i n s t a n t c a s e , Tax A s s e s s o r Dan Weinrib d e c l i n e d t o e x e r c i s e h i s d i s c r e t i o n and f o l l o w e d t h e State A p p r a i s a l Manual i n a r r i v i n g at a f a i r market v a l u e of Gordon's b u s i n e s s p e r s o n a l p r o p e r t y . It has not been shown that the exercise of that d i s c r e t i o n i s a r b i t r a r y or c a p r i c i o u s , but i n s t e a d , it i s reasonable and w e l l - f o u n d e d upon a p p r a i s a l r u l e s and r e g u l a t i o n s . "'The Tax Assessor testified that in a l l assessments of p e r s o n a l p r o p e r t y i t follows the State A p p r a i s a l Manual, which contains a g r i d that a p p l i e s t o t h e c o s t d a t a p r o v i d e d by t h e t a x p a y e r t o determine the c u r r e n t f a i r market v a l u e of each item of p e r s o n a l p r o p e r t y . A l t h o u g h the a p p r a i s a l manual i s a guide to the d e t e r m i n a t i o n of f a i r market v a l u e o f i t e m s o f p e r s o n a l p r o p e r t y , t h e r e m u s t be g o o d reason f o r the Tax Assessor to depart from the a p p l i c a t i o n of the procedures and f o r m a t f o r mass a p p r a i s a l s set f o r t h i n the manual. "'As t h e d e p o s i t i o n t e s t i m o n y o f S t a t e R e v e n u e D e p a r t m e n t D i v i s i o n Head, W i l l M a r t i n , indicated, t h e r e m u s t be some e x t r a o r d i n a r y r e a s o n t o d e p a r t from the d i c t a t e s of the manual, i n c l u d i n g the g r i d or t a b l e t h e r e i n f o r f i x i n g f a i r market v a l u e of p e r s o n a l p r o p e r t y . The C o u r t f i n d s t h a t t h e r e was no s u b s t a n t i a l reason to depart from the procedures set f o r t h i n the manual i n t h i s c a s e . [ ] 3 v a l u e r a t h e r t h a n a t i t s a c t u a l " f a i r m a r k e t v a l u e , " when t h e l a t t e r i s u l t i m a t e l y determined t o be d i f f e r e n t f r o m t h e former. I t may be a s s u m e d f o r t h e s a k e o f d i s c u s s i o n t h a t t h e r e m u s t be "good r e a s o n " f o r an assessment other than that a r r i v e d a t by t h e t a x a s s e s s o r u n d e r t h e " p r o c e d u r e s and f o r m a t f o r mass a p p r a i s a l s s e t f o r t h i n t h e m a n u a l . " That g o o d r e a s o n , h o w e v e r , b y s t a t u t e , w o u l d a p p e a r t o be n o t h i n g other than proof s u f f i c i e n t to persuade a f i n d e r of f a c t t h a t the s p e c i f i c items of p e r s o n a l p r o p e r t y i n q u e s t i o n have a f a i r market value d i f f e r e n t from the market v a l u a t i o n p l a c e d 3 7 1090381 "'As s t a t e d i n the p r e f a c e to the A p p r a i s a l M a n u a l , "The p u r p o s e o f t h i s m a n u a l i s t o e s t a b l i s h b a s i c methods and p r o c e d u r e s t o be used i n the A l a b a m a p e r s o n a l p r o p e r t y a p p r a i s a l p r o c e s s , and t o insure statewide property appraisal equity by serving as a reference manual to a l l Alabama a s s e s s i n g and a p p r a i s i n g p e r s o n n e l . " Further, i t i s s t a t e d on p a g e 1 t h a t t h e p u r p o s e o f t h e m a n u a l i s as f o l l o w s , "This manual is published for the purpose of implementing the procedures, requirements, programs, and policies of the Department of Revenue to appraise, value, and equalize business personal property assessments i n A l a b a m a . " And, tax a s s e s s i n g o f f i c i a l s are doing a step by step guide to the valuation process[.] "These p r o c e d u r e s should be u s e d by the county taxing o f f i c i a l and appraisal staff i n order to a s s u r e e q u i t y a n d u n i f o r m i t y i n v a l u i n g t h e many types of p e r s o n a l p r o p e r t y . We h a v e p r e p a r e d these g u i d e l i n e s i n an e f f o r t t o h e l p s i m p l i f y t h e c o m p l e x problems t h a t are presented by the a p p r a i s a l of personal property." Importantly, Section VII(B)(2), directs the a s s e s s o r t o "use the g r i d v a l u a t i o n s e c t i o n of the worksheet to a r r i v e at the market value of personal property whenever a grid is on t h e m b y t h e "mass a p p r a i s a l g r i d " a u t h o r i z e d b y t h e m a n u a l . A requirement of " e x t r a o r d i n a r y reasons to depart from the dictates of the manual" or of "extenuating or unusual circumstances to dictate departure from the use of the appropriate attorney personal [property] g r i d contained i n s a i d M a n u a l " (as t o t h e l a t t e r , s e e q u o t a t i o n o f t r i a l c o u r t o r d e r , i n f r a ) s i m p l y does not appear r o o t e d i n the s t a t u t e . To t h e c o n t r a r y , r e q u i r i n g s u c h a s h o w i n g w o u l d a p p e a r t o be c o n t r a r y to the s p e c i f i c p r o v i s i o n s of the s t a t u t e r e q u i r i n g the t a x a t i o n of p e r s o n a l p r o p e r t y at i t s " f a i r market v a l u e " a n d t o p r o v i s i o n s a l l o w i n g t a x p a y e r s a de n o v o c i r c u i t c o u r t trial f o r the s p e c i f i c purpose of p r e s e n t i n g evidence to persuade the c o u r t t h a t t h e i r p r o p e r t y does i n f a c t have a value t h a t i s d i f f e r e n t from the value a r r i v e d at u s i n g the "procedures and formats" authorized f o r use by the tax a s s e s s o r m e r e l y as t o o l s i n t h e a s s e s s m e n t p r o c e s s . 8 1090381 applicable." In f a c t , there i s a s e c t i o n i n the A p p r a i s a l Manual a p p l i c a b l e to the assessment of p e r s o n a l p r o p e r t y o r d i n a r i l y found i n the o f f i c e s of attorneys. ( A p p r a i s a l Manual a t p. 2-3) The economic l i f e of these items i s set at ten years a c c o r d i n g to the A p p r a i s a l Manual. "'In summary, i t i s u n d i s p u t e d t h a t the Tax Assessor a p p l i e d the g r i d a p p l i c a b l e to attorney o f f i c e s c o n t a i n e d i n the A p p r a i s a l Manual. Whether this g r i d m e t h o d o f mass a p p r a i s a l i s a l w a y s an a c c u r a t e r e f l e c t i o n of f a i r market v a l u e i s not f o r the Court to decide i n t h i s appeal. This case i s l i m i t e d t o t h e r e t u r n s i n q u e s t i o n and upon w h i c h this case was tried. Notwithstanding this l i m i t a t i o n , the Court e x p r e s s l y f i n d s t h a t the use of the A p p r a i s a l Manual f o r the [Gordon firm's] p e r s o n a l p r o p e r t y i n t h i s c a s e was a p p r o p r i a t e and that there were not extenuating or unusual circumstances t o d i c t a t e d e p a r t u r e f r o m the use of the a p p r o p r i a t e a t t o r n e y p e r s o n a l [property] grid contained i n s a i d Manual.'" Gordon, So. (emphasis In the 3d (quoting to the court's method u s e d by the views order, that whether tax assessor market v a l u e " of the p a r t i c u l a r was what the the tax as to trial assessor appraisal trial court's order) added). contrast trial at c o u r t was may be grid method" property values, the called a tool be embodied mass-appraisal accurate upon t o d e c i d e . to t o make h i s u l t i m a t e l y , the use in grid "fair at i s s u e i n t h i s authorized 9 to r e s u l t e d i n an property fully as appear case Although the "mass- "best judgment" prescribed statutory 1090381 standard the remains: "fair satisfy his or market exactly in the grid method i s not in or situation the to returned So. 3d read the by to or court value an See Court Civil of a s c e r t a i n what, market note Appeals to any of each the judgment" i s i n e r r o r , device not from that tax out in a tax return may judgment, item of property September 1, 1975, as i t 2007). This b e l i e v e s the assessor's or t h a t the t a x a s s e s s o r ' s use for doing h i s or her 10 is Gordon, ( q u o t i n g § 4 0 - 7 - 7 5 , A l a . Code taxpayer step o r w h i c h he taxpayer Amendment e f f e c t i v e is It is points stated on of 3. i n h i s best value to for departing supra the that i s supposed to the p r o p e r t y . method. mean t h a t when t h e a procedural the that case, on can reflection particular i n f o r m a t i o n known t o h i m , listed , before her information entered reasonable at does not "best proceed and "accurate only taxpayer establish applicable statute a l l other fair and from list a an levied I f the the "'shall, procure, proof i n which grid that assessor and t o be show " e x t r a o r d i n a r y r e a s o n s " i s t r u e , as opinion, his accurate mass-appraisal It its of value" are of the p r o p e r t y . burden the necessary taxes her assign and valorem market v a l u e " mass-appraisal fair Ad job has resulted of in 1090381 an incorrect v a l u a t i o n , the to challenge that with "best appropriate dissenting factor economic life used and judgment" evidence. opinion, method" taxpayer two or does not a According to criticized the assessor tax to a total of f i v e u s e d by the tax a s s e s s o r " in this particular My concern trial Appeals have, at the testified to "lower right valuation Judge Moore's "composite- determine d e p r e c i a t i o n r a t e of p e r s o n a l experts the grid-based experts by have the property values than case. and those So. 3d . that the in this court the Court Civil the s t a t u t o r i l y p r e s c r i b e d b a s i s of t a x a t i o n from the a c t u a l "fair "best value" the property j u d g m e n t as t o t h e f a i r explicitly of of Civil borne Appeals' out by the to effectively of changed market case, and merely market value following the tax assessor's of the p r o p e r t y " i s statement i n the opinion: "[The Gordon f i r m ] a r g u e s t h a t the t r i a l c o u r t e r r e d i n a f f i r m i n g the tax a s s e s s o r ' s assessment b e c a u s e , [ t h e G o r d o n f i r m ] s a y s , (1) §§ 4 0 - 7 - 2 5 a n d 4 0 - 7 - 6 2 , A l a . Code 1975, r e q u i r e t h e t a x a s s e s s o r t o assess each i t e m of p e r s o n a l p r o p e r t y at i t s ' f a i r market value' and (2) the Alabama courts have d e f i n e d ' f a i r m a r k e t v a l u e ' a s ' t h e sum a r r i v e d a t b y f a i r n e g o t i a t i o n b e t w e e n an o w n e r w i l l i n g t o s e l l and a p u r c h a s e r w i l l i n g t o buy, n e i t h e r b e i n g u n d e r p r e s s u r e t o do s o . ' H o w e v e r , § 4 0 - 7 - 2 5 , as i t was 11 Court 1090381 worded b e f o r e S e p t e m b e r 1, 2 0 0 7 , a c t u a l l y stated that a t a xassessor ' s h a l l , from i n f o r m a t i o n entered on the tax return list and from a l l other i n f o r m a t i o n known t o h i m , o r w h i c h he may p r o c u r e , proceed t o a s c e r t a i n what, i n h i s b e s t judgment, i s a f a i r and reasonable market v a l u e o f each item o f p r o p e r t y r e t u r n e d by o r l i s t e d t o any taxpayer ' (Emphasis added.) Our supreme c o u r t h a s h e l d t h a t when c o n s t r u i n g t h e l a n g u a g e o f a s t a t u t e , this c o u r t must presume ' " t h a t e v e r y word, s e n t e n c e , o r p r o v i s i o n was i n t e n d e d f o r some u s e f u l p u r p o s e , h a s some f o r c e a n d e f f e c t , a n d t h a t some e f f e c t i s t o b e g i v e n t o e a c h , a n d a l s o t h a t no s u p e r f l u o u s w o r d s o r p r o v i s i o n s were u s e d . " ' Ex p a r t e U n i r o y a l T i r e Co., 779 S o . 2 d 2 2 7 , 2 3 6 ( A l a . 2 0 0 0 ) ( q u o t i n g S h e f f i e l d v. S t a t e , 7 08 S o . 2 d 8 9 9 , 909 ( A l a . C r i m . A p p . 1997)). The d e f i n i t i o n of f a i r market value i n d i c a t e s t h a t t h e a c t u a l f a i r m a r k e t v a l u e o f an i t e m o f p r o p e r t y c a n o n l y be a s c e r t a i n e d i f t h e owner w i l l i n g l y o f f e r s i t f o r s a l e a n d r e a c h e s an agreement on a p r i c e with a willing buyer.[ ] However, t h e l e g i s l a t u r e ' s i n c l u s i o n o f t h e words ' i n h i s b e s t judgment' and ' r e a s o n a b l e ' i n § 40-7-25 indicates that the l e g i s l a t u r e intended to require that t a xassessors estimate a reasonable f a i r market v a l u e -- t h e l e g i s l a t u r e d i d n o t i n t e n d t o r e q u i r e tax assessors t o determine t h e a c t u a l f a i r market value. T h e r e f o r e , t h e r e i s no m e r i t t o [ t h e G o r d o n f i r m ' s ] a r g u m e n t t h a t t h e c i r c u i t c o u r t e r r e d on t h e ground that the r e l e v a n t s t a t u t e s r e q u i r e d the t a x 4 I t i s n o t n e c e s s a r y t h a t an owner a c t u a l l y o f f e r h i s p r o p e r t y f o r s a l e a n d r e a c h an a g r e e m e n t w i t h a w i l l i n g b u y e r i n o r d e r f o r " a c t u a l f a i r m a r k e t v a l u e " t o be d e t e r m i n e d . F a i r market v a l u e i s merely t h a t p r i c e a t which t h e p r o p e r t y w o u l d s e l l i f t h e r e were a w i l l i n g s e l l e r and a w i l l i n g b u y e r . Expert opinion testimony, the p r i c e a t which the p r o p e r t y a c t u a l l y s o l d a t some p o i n t i n t h e p a s t , t h e l a n d o w n e r ' s own t e s t i m o n y , and e v i d e n c e o f s a l e s o f comparable properties, among o t h e r t h i n g s , may be u s e d i n an e f f o r t t o e s t a b l i s h t h a t p r i c e a t w h i c h t h e p r o p e r t y w o u l d s e l l i f t h e r e were a w i l l i n g s e l l e r and a w i l l i n g b u y e r . 4 12 1090381 assessor to determine the a c t u a l f a i r of [the Gordon f i r m ' s ] p r o p e r t y . " Gordon, So. As stated, I 3d a t I argument" circuit court i s indeed market value of has p r e s e n t e d less than office, effect use the the those that the the the taxpayer and process of the As tax the actual fair I f the the to a the "best also property the because the tax taxpayer tax the assessor's to this assessor i f the a part de has of of that novo taxpayer trial believes resulted Judge Moore c o r r e c t l y notes in an in his dissent: "In t h i s case, the taxpayer appealed from two final assessments. I n an appeal from a final a s s e s s m e n t o f p e r s o n a l - p r o p e r t y ad v a l o r e m taxes, t h e a p p e a l ' s h a l l be t r i e d as o t h e r c a s e s appealed to the circuit court from the board of 13 may j u d g m e n t " as p a r t is assessor by finding valuation process, process Gordon determined Although h i s or her u s e d by valuation. been is entitled authorized [the precisely e m p l o y e d by court. to that that value i s something has procedures value i s so firm's property. that prescribed the inaccurate Gordon circuit statutorily regarding this i s "merit r e q u i r e d to determine value procedures statutorily that there persuasive evidence of then by the the application and value . believe firm's] market 1090381 equalization.' A l a . Code 1975, § 4 0 - 7 - 2 3 ( d ) . In appeals from r u l i n g s of the board of e q u a l i z a t i o n , " ' [ i ] f from a l l the evidence the c o u r t i s of t h e o p i n i o n t h a t t h e v a l u a t i o n i s e i t h e r too h i g h or too low, i t s h a l l render a j u d g m e n t f i x i n g s u c h v a l u a t i o n as i t may deem f i t . ... It shall decide a l l questions as to the legality of the assessment and the valuation of the property....' "Ala. Code 1975, § 40-3-25. Construing similar l a n g u a g e i n an i n c o m e - t a x c a s e , o u r s u p r e m e c o u r t d e t e r m i n e d t h a t § 4 0 - 3 - 2 5 c o n t e m p l a t e d a de n o v o proceeding before the t r i a l c o u r t . See S t a t e v . L o u i s P i z i t z D r y G o o d s C o . , 243 A l a . 6 2 9 , 11 So. 2 d 342 ( 1 9 4 3 ) ; s e e a l s o S t a t e v . P o l l o c k , 251 A l a . 6 0 3 , 38 So. 2d 870 (1948 ) . Thus, i t i s the d u t y of a trial court, i n h e a r i n g an a p p e a l f r o m a final a s s e s s m e n t l i k e t h e ones i n t h i s c a s e , t o d e c i d e f o r i t s e l f , b a s e d , on a l l t h e e v i d e n c e b e f o r e i t , t h e value of the p e r s o n a l p r o p e r t y . " Gordon, added). So. 3d at (Moore, J., dissenting) As J u d g e M o o r e g o e s on t o e x p l a i n , judgment" of that prima competent tax So. correct," the 3d facie at , s h o w i n g may evidence I believe assessor that is the be r e b u t t e d by proves although the considered process (emphasis "prima "best facie contemplates that the taxpayer with otherwise. that the p e t i t i o n in this c a s e has sufficiently d e s c r i b e d and q u o t e d f r o m t h e m a j o r i t y o p i n i o n o f t h e C o u r t of Civil of Appeals and conflicting decisions 14 of that c o u r t and 1090381 this Court so a s t o p r o v i d e certiorari review. certiorari and an a p p r o p r i a t e Because consider this I would case dissent. 15 basis grant further, for granting the I writ of respectfully

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