Wilbert of Birmingham, LLC, et al. v. Jefferson County
Annotate this CaseJefferson County ("the county") filed a complaint against Wilbert of Birmingham, LLC ("Wilbert"), Lisa D. Turner, and Marvin Lands ("the taxpayers") seeking an order requiring the taxpayers to pay various taxes and license fees they allegedly owed to the county. The circuit court ruled in favor of the county and ordered the taxpayers to pay to the county $112,728.96 plus accrued interest and court costs. The taxpayers appealed. The merits of the circuit court's ruling were not actually before the Alabama Supreme Court in this appeal. Instead, the issue raised in the taxpayers' brief was whether the circuit court obtained jurisdiction over the matter pursuant to the Alabama Taxpayers' Bill of Rights and Uniform Revenue Procedures Act, 40-2A-1 et seq., Ala. Code 1975 ("the TBOR"). The Supreme Court found the taxpayers demonstrated that, by failing to schedule a conference with the taxpayers concerning the preliminary assessments, the county's department of revenue did not strictly comply with the procedural requirements of the TBOR. That failure to strictly comply with the procedural requirements of the TBOR deprived the circuit court of jurisdiction over the county's action against the taxpayers, and, thus, the order entered in favor of the county was void. Therefore, the Supreme Court dismissed the taxpayers' appeal and instructed the circuit court to vacate its judgment in favor of the county and to dismiss the case.
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