Central Shelby LTD. v. Shelby County Board of EqualizationAnnotate this Case
The Shelby County Board of Equalization petitioned the Supreme Court for a writ of mandamus, or, in the alternative, a writ of prohibition, to direct the Shelby Circuit Court to dismiss as untimely an appeal filed by Central Shelby LTD. challenging a final ad valorem tax assessment issued by the Board. In response to Central Shelby's objection to the Board's 2013 assessed value of real property owned by Central Shelby, the Board entered a final ad valorem assessment. The clerk of the Shelby Circuit Court mailed a copy of the notice of appeal to the Board, which received the notice on July 8, 2013. Thereafter, the Board moved to dismiss the appeal on the ground that Central Shelby had not filed with the secretary of the Board its notice of appeal within 30 days of the final assessment as, the Board contended, section 40-3-25 requires. The trial court, without stating the findings on which its decision was based, denied the Board's motion. In response, the Board filed this petition alleging that, as a result of the alleged untimely notice to it of Central Shelby's appeal, the trial court lacked subject-matter jurisdiction over the underlying appeal. Central Shelby faulted the circuit clerk for her alleged untimely mailing of the notice of appeal to the secretary of the Board. The Supreme Court concluded the appealing taxpayer is charged with the responsibility of filing the notice of appeal with the secretary of the Board. As a result of Central Shelby's failure to comply with the provisions of 40-3-25, its appeal was not perfected and the trial court's jurisdiction was never invoked. The Supreme Court therefore granted the Board's petition and directed the trial court to vacate its order denying the Board's motion to dismiss and to dismiss Central Shelby's appeal as untimely.