Lumpkin, Jr. v. AlabamaAnnotate this Case
Edwin B. Lumpkin, Jr. appealed several Circuit Court orders dismissing three cases he had initiated challenging property-tax assessments made by the Jefferson County Board of Equalization and Adjustments. Lumpkin owned and operated Metro Mini Storage, a chain of self-storage facilities with locations throughout the Birmingham metropolitan area. In 2012, Lumpkin received notice from Jefferson County regarding the assessed value of three of his properties located in that county. Believing the assessed values of these properties to be too high, Lumpkin elected to protest their valuation, and the Board heard his arguments. Acting pro se, Lumpkin filed three appeals in the Jefferson Circuit Court (one for each of the three locations), arguing that the Board's decisions did not reflect the true market value of the properties and that a reduction in assessed value was warranted based on the evidence he had presented. Because Lumpkin's appeals are governed by section 40-3-25 and because he failed to comply with all the requirements of section 40-3-25 for perfecting his appeals, the Supreme Court concluded the trial court properly dismissed the cases.